E-COMMERCE OPERATOR UNDER GST

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(Last Updated On: June 15, 2018)

What is E-Commerce Operator under GST?

Electronic commerce means supply of goods and/or services online i.e. through electronic network (internet). Electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Flipkart, Amazon, Snapdeal, E-bay, Limeroad or Paytm and other marketplaces are covered under this definition.

Cbec.gov.in notification no. 17/2017-Central Tax (Rate) dated. 28th June, 2017, notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –

  1. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
  2. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

Cbec.gov.in notification no. 14/2017-IntegratedTax (Rate) dated. 28th June, 2017, notifies that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic commerce operator –

  1. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
  2. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.This notification shall come into force with effect from the 1st day of July, 2017.

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