GOODS AND SERVICE TAX

SEMESTER - 2
PROJECT REPORT

ON

E-COMMERCE SECTOR

Submitted by: Group 06 Section : M Submitted to:

1. Atul Sharma 26 21BSPHH01C0240 Mr. Sita Ramiah
2. Parisha Sharma 27 21BSPHH01C0816
Associate Professor
3. Sahil Patekar 28 21BSPHH01C1016
4. Divya Manav 29 21BSPHH01C1594
5. Garvit Vijayvergia 30 21BSPHH01C1791

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 ACKNOWLEDGEMENT

On this great occasion of accomplishment of our report on “E-Commerce Sector” topic of

the subject “Goods and Service Tax” we would like to sincerely express our gratitude to
Professor Sita Ramiah, who has supported us through the completion of the project,
without his guidance and feedback it was not possible to complete this assignment.

We are also thankful to our institute IBS Hyderabad for providing all the required facilities
in completion of this project.

Finally, as part of one group we team members, would like to appreciate each other for the
support and coordination, we hope we will achieve more in our future endeavours.

Group 06

Section: M

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 ABSTRACT

On July 1, 2017, the GST was officially implemented, opening the path for the attainment of the One
Nation, One Tax, One Market aim. This tax reform will be a watershed moment for the economy,
benefiting all stakeholders, including the government, businesses, and consumers. GST would strengthen
the economy by lowering the cost of goods and services, allowing them to compete on a global scale.
Furthermore, the rapid growth of e-commerce transactions, as well as the regulatory regulations enacted
under the GST regime, make it critical for professionals to keep up with the newest advances in this field.

The report has designed in a way to give brief Introduction to sector with respect to GST, The Supply chain
management in E- Commerce Sector, the Pre-GST tax rates and provisions applicable during pre-GST
scenario throughout the entire supply chain, GST tax rates and provisions applicable during post-GST
scenario throughout the entire supply chain and Impact analysis on the stake holders i.e. end consumers,
government and business segment

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 CONTENTS

TOPIC PAGE NUMBER

1. Introduction to GST 01

2. Introduction to GST in E-Commerce 06

3. Supply Chain Management in E-commerce 09

4. Pre GST Tax Regime and Its Challenges 12

5. Post GST Scenario 14

6. Impact of GST in E-Commerce 18

7. Conclusion 20

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 1. INTRODUCTION TO GST
1.1 What is GST?

The Goods and Services Tax (GST) is a tax on goods and services. It is an indirect tax that has mostly
superseded many other indirect taxes in India, such as excise duty, VAT, and services tax. The Goods and
Service Tax Act was passed by Parliament on March 29, 2017 and into effect on July 1, 2017.To put it
another way, the Goods and Service Tax (GST) is a tax that is levied on the provision of goods and
services. In India, the Goods and Services Tax (GST) is a multi-stage, destination-based tax that is levied
on every value addition. GST (Goods and Services Tax) is a single domestic indirect tax law that applies to
the entire country.

1.2 Objective of GST

a) To implement the 'One Nation, One Tax idea

b) Consolidate the majority of India's indirect taxes
c) To eliminate the taxation's cascading effect
d) To put a stop to tax evasion
e) To broaden the base of taxpayers
f) Procedures for doing business on the internet
g) A better logistics and distribution system is needed.

1.3 Components of GST

The CGST, SGST, and IGST are the three taxes that apply under this system.

CGST: This is the tax levied by the federal government on intra-state transactions (e.g., a transaction
happening within a particular state)

SGST: The tax levied by the state government on intra-state transactions (e.g., a transaction happening
within the same state)

IGST: It is a tax levied by the federal government on interstate transactions (e.g., transaction happening
between two states)

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 2. INTRODUCTION OF GST IN E-COMMERCE
In India, e-commerce has changed the way people do business. From US$ 46.2 billion in 2020, the Indian
e-commerce sector is predicted to expand to US$ 111.40 billion by 2025. It is estimated to reach US$ 350
billion by 2030.Total e-commerce sales are predicted to increase to US$ 67-84 billion by 2021, up from
US$ 52.57 billion in 2020. The GST Act came into effect as a result of the unexpected increase in the
number of sellers and enterprises on online marketplaces and increase in internet and smartphone insertion.
In 2017, India is embarked one of the most significant tax reforms in its history: The Goods and Services
Tax (GST). GST had a more or less good impact on this sector in the context of fast-growing e-commerce
websites. It resolved the thorny tax burden issues for both sellers and buyers.

2.1 Basic Aspects

2.1.1. E-Commerce

E-commerce, or electronic commerce, simply means the supply of goods and services via electronic mode
over the internet. Furthermore, in legal terms, Electronic Commerce is defined as the supply of goods or
services, or both, including digital products, over a digital or electronic network in Sec. 2(44) of the CGST
Act, 2017.

2.1.2. Taxability of E-Commerce

Under the GST framework, all e-commerce transactions are separated into three categories. A transaction
may be subject to section 9(5) of the CGST Act, section 52 of the CGST Act, or section 14 of the IGST Act
2017. All three categories are mutually exclusive, which means that a transaction can only fall into one of
them.

Image 1: https://taxguru.in/goods-and-service-tax/overview-gst-e-commerce-transaction.htm

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2.1.3. E-Commerce Operator (ECO)
E-commerce Operator (ECO) i.e. Electronic commerce operator is a person who provides any information
or other services incidental to or in connection with the supply of goods and services through an electronic
platform. Furthermore, in legal terms, Electronic Commerce Operator is defined as any person who owns,
operates, or manages a digital or electronic facility or platform for electronic commerce in Sec. 2(45) of the
CGST Act, 2017.

2.2 In Every E-Commerce Transaction, There Are Three Parties Involved

a)Seller
b)Buyer
c)ECO or E-commerce Operator

2.3 Types of E- Commerce

SR Types of Meaning Examples

no ecommerce
1 Business-to- Business-to-Business (B2B) e-commerce Indiamart
Business encompasses all electronic transactions of goods ,Walmart ,
(B2B) or Alibaba
services conducted between companies.
2 Business- The Business-to-Consumer type of e-commerce is Amazon, Dmart
to- distinguished by the establishment of electronic , Flipkart .
Consumer business relationships between businesses and final
(B2C) consumers.
3 Consumer- Consumer-to-Consumer (C2C) type e-commerce Ebay,
to- Consumer encompasses all electronic transactions of goods OLX,
(C2C) or Quickr
services conducted between consumers.
4 Consumer- A large number of individuals make their services Odesk work,
to- Business or products available for purchase for companies Freelancer.i
(C2B). seeking precisely these types of services or n
products. This type of e-commerce is very common
in crowdsourcing based projects.
5 Business-to- This part of e-commerce encompasses all Accela.com
Administratio transactions conducted online between companies
n (B2A) and public administration.

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 6 Consumer-to- The Consumer-to-Administration model Education –
Administratio encompasses all electronic transactions conducted distance
n between individuals and public administration learning
,Filing taxes, health
services

2.4 Who is liable to pay GST

As a general rule, the supplier of goods or services is liable to pay GST, but when the supply is made
through e-commerce operators, some specific provisions apply in addition to the normal provisions,
unless and until the specific provisions contradict the general provisions.
In the case of services notified under Section 9(5) of the CGST Act, 2017, provided through an e-
commerce operator, the e-commerce operator is liable as if he is the service's supplier, even if
payment is not received directly by the e-commerce operator.
In the remaining cases, suppliers of goods or services, as the case may be, are required to pay GST on
such supplies.

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 3. Supply Chain Management in E-commerce
Business efficiency at all levels of performance is critical to e-commerce success. Supply chain
management is an important part of e-commerce. Supply chain management in e-commerce focuses on
purchasing raw materials, manufacturing, and distributing the right product at the right time. Includes
supply and demand management, inventory storage, inventory tracking, order placement, order
management, distribution and delivery.

3.1 Supply Chain and Logistics Process in E-commerce Industry

The e-commerce industry is not just about setting up a website and selling products online. Includes
product configuration, appropriate infrastructure, logistics, secure payment gateway, and supply chain
management. An effective supply chain speeds up e-commerce processes to meet customer expectations.

3.2 Market Place Model

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According to the FDI policy guideline, “Marketplace model of e-commerce means providing of an
information technology platform by an e-commerce entity on a digital and electronic network to act as a
facilitator between buyer and seller.” Marketplaces are platforms that enable a large, fragmented base of
buyers and sellers to discover price and transact with one another in an environment that is efficient,
transparent and trusted.The main feature of the market place model is that the e-commerce firm like
flipkart, snapdeal, amazon etc. will be providing a platform for customers to interact with a selected
number of sellers. When an individual is purchasing a product from flipkart, he will be actually buying it
from a registered seller in flipkart. The product is not directly sold by flipkart. Here, flipkart is just a
website platform where a consumer meets a seller. Inventory, stock management, logistics etc are not
supposed to be actively done by the ecommerce firm.In market place model GST is applied at the time of
the invoice for the delivery services from fulfillment Centre to seller

3.3 Inventory Model

According to the FDI policy, “Inventory model of ecommerce means an ecommerce activity where
inventory of goods and services is owned by e-commerce entity and is sold to the consumers directly.” The
main feature of inventory model is that the customer buys the product from the ecommerce firm. He
manages an inventory (stock of products), interfaces with customers, runs logistics and involves in every
aspects of the business. In Inventory model the GST is applicable at the time of the order is being placed
from customer side on E commerce website.

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3.4 Aggregator Model

An aggregator model is a form of eCommerce in which a website does not store or warehouse its own goods,
but rather collects, or aggregates, information on several goods and services and conglomerates them into a
single platform. Prices and specifications are then easily matched-up to each customer based on what they’re
searching for, how much they can spend, what they filter-out, and what they’ve been recently searching for.
The aggregator model allows consumers the most convenience possible throughout their shopping
experience. It allows said experience to be customized, tailored, and fit to the needs and wants of the
consumers, putting them first and adding value to their feedback and services. In the world of online
business, since direct contact is not possible, everything and anything possible that can be done to increase
customer loyalty and retention must be implemented for maximum success. The goal of the aggregator
model is to create an appetizing eCommerce environment that will draw-in a large consumer base. This is
the core marketing and finance technique that merchant aggregators are using to revolutionize the way we do
eCommerce and online shopping.In Aggregator Model GST is applied at the stage of Aggregator to
customer when order is placed

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 4. PRE GST TAX REGIME AND ITS CHALLENGES
VAT/CST on E-Commerce transactions- E-commerce transactions in India were plagued by many
complex issues regarding indirect taxes. One of the biggest concerns of e-commerce operators was
implementation of Value Added Tax (VAT) in online markets companies in some of the states. In addition,
conflicts had arisen, when possible, e-commerce companies that stored purchased goods from various
vendors in their warehouses before shipping them to eligible buyers. Tax authorities were puzzled as to
whether this was the case the movement of goods from the supplier to the warehouse would fall below total
sales tax and VAT / CST. Moreover, this complexity got worse, as the question arouse as to whether the
transaction was subject to VAT or CST, if applicable initiating trade-related events in many countries.

For example, Kerala Regional Department of Commerce had issued an application notice on various e-tailers
such as Flipkart and Myntra requiring VAT in the sale of managed goods on their web portals. However,
they said the need was overturned by the Kerala High Court thereafter. A similar issue arose in the State of
Karnataka, The Department demanded VAT for the sale of goods in the store e-tailers.

Service Tax on E-Commerce transactions- The service tax was payable which was done by another
person for consideration, unless the same did not apply directly under the Bad Services List provided under
Section 66D of the Finance Act, 1994. In addition, service tax was payable on access related services
online information, website access and retrieval services, as well such as the development and provision of
digital content and software. In addition, service tax on e-commerce transactions below connector model
(limited to service link only) already exists. However, the digital transaction tax payment tends to different
views and trials. The online market place was doubled tax and ended up paying both VAT / CST and
service tax to digital content transactions etc. VAT authorities were of the opinion that e-commerce
companies were involved in the supply and distribution of goods, therefore, he would do qualify as
'vendors'. Authorities also believed that these were companies act as commission agents or shipping agents’
vendors. Therefore, these companies were covered under definition 'traders' and, therefore, were
responsible for exempt VAT debt.

Entry Tax on E-Commerce transactions- Some States such as Orissa, Uttarakhand, Mizoram and West-
Bengal had rules to follow charge e-commerce companies, additional "delivery" taxes products to
customers in their Province.

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The entry fee for imported goods had added more woe to the e-commerce industry as they were already
facing many problems and the imposition of an entry tax led to obstacles to acceleration delivery of goods
for trade between the provinces.

Equalization Levy- At that time the Government was involved the concept of “simplifying” business in
the country, the enforcement of Equalization levy may have a negative impact in terms of promotion
compliance costs and accounting problems in the e-commerce industry. Although, the so-called “Google
Tax” is intended for indirect taxation major internet sites such as Facebook, WhatsApp, True caller,
Twitter, LinkedIn, and Google, in the amount of money they earn per account requesting advertisements
from Indian advertisers. However, the onus withdraws and deposit and other compliance are required made
by Indian advertisers. In fact, companies like Facebook may take the burden off Indian business. The next
rule the GST tax rate is expected to be somewhere 18% (It is important to note that the GST council
determines the four-phase GST tax framework 5%, 12%, 18% and 28%, with zero value and very high
quality with luxury and non-luxury goods that can attract even more cess on the mentioned items) and such
a high value when combined measurement tax can be a huge burden Indian businessman. The equalization
levy seems to be just the beginning the government seems determined to tax taxes on such digital goods as
a mobile app, TV commercials on international channels etc., in the future.

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 5. POST GST SCENARIO
5.1 Registration
Electronic Commerce Operator: Every electronic commerce operator irrespective of his turnover, has to
compulsorily register.
GST Registration for The Person Selling Through E-Commerce Operator: All the members who
undertake supplies through e-commerce websites, should mandatorily obtain GST registration irrespective
of the value of supply made by them. The entity should apply for the GST registration irrespective the
ownership of the websites and goods supplied.
Services Notified U/S 9(5) Of CGST Act, 2017: In Case Services Notified U/S 9(5), The E-Commerce
Operator Is liable to pay tax, on behalf of the suppliers. If such services are supplied through its platform,
all the provisions of the Act shall apply to such e-commerce operator as if he is the supplier for this
purpose Section 9(5) states that the government may specify the categories of services on which e-
commerce operator is liable to collect and pay GST as if e-commerce operator is providing the service. All
the provision will apply to such e-commerce operator and not the persons selling services through him.

The categories of services specified by the government under this section

Services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motorcycle for
example – Ola, Uber. So, if a person is operating five cars through uber and has a turnover of Rs. 25 lakh
then also he is not required to register. 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 due
to turnover beyond threshold limit. For example – Goibibo, MakeMyTrip. Therefore, if a hotel has a
turnover of more than Rs. 20/10 lakh then section 9(5) is not applicable and the hotel itself is liable to get
registered and pay GST.
Services by way of housekeeping, such as plumbing, carpentering, except where the person supplying such
service through electronic commerce operator is liable for registration due to turnover beyond the threshold
limit.

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5.2 Time Of Supply

Types of transaction: Between Seller & Buyer

A) Time of supply of goods is the earliest of:

1. Date of issue of invoice

2. Last date on which invoice should have been issued
3. The date on which payment is entered in his books of accounts
Or
The date on which the payment is credited to his bank account

B) Time of supply of services is the earliest of:

1. Date of issue of invoice (to be issued within 30 days from provision of service
2. The date on which payment is entered in his books of accounts
Or
The date on which the payment is credited to his bank account.
3. Date of provision of services (if invoice is not issued within prescribed period)

5.3 Place Of Supply

The transaction involves 3 parties

A. Buyer
B. Seller
C. ECO
Types of transaction:
1. Between Seller & Buyer For
Goods
 Supply involving movement of goods: the place of supply is location of goods at the
time when movement of goods terminate for delivery to recipient.
 Bill to Ship to Model: When goods are delivered by supplier to recipient on
instruction of original buyer, then place of supply is principal place of business of
such original buyer and not recipient.

 Supply not involving movement of goods: The place of supply is location of

goods at the time of delivery to the recipient.
 If supply involve installation, then the place of installation is the place of supply of
goods

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  If goods are supplied on board a conveyance (train, motor vehicle) the place of
supply is location of goods from where the goods have been taken on board

 For Services
As per general rule the place of supply of services made to a registered person is the location of the person
receiving the services. Since the supplier has GSTIN of person receiving the services, the location of such
GSTIN is the place of supply
However, if services are supplied to an unregistered person, the place of supply is:
a) Location of unregistered person if address is available
b) Location of supplier in other cases

2.Between Seller & ECO

The dealers or traders supplying goods and/or services through e-commerce operators will receive payment
after deduction of TCS @ 1%. This means for an intra- state supply TCS at 1% will be collected, i.e. 0.5 %
under CGST and 0.5% under SGST. Similarly, for a transaction between the states, the TCS rate will be
1%, i.e. under the IGST Act.
Value of supply
The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or
both, other than the services on which entire tax is payable by the e-commerce operator, made during any
month by all registered persons through such operator reduced by the aggregate value of taxable supplies
returned to the suppliers during the said month.

[NET VALUE OF TAXABLE SUPPLIES = AGG VALUE OF SUPPLIES THROUGH ECO -

Supplies returned- Supplies under section 9(5)]

Levy and Collection

 Between Seller & Buyer – GST on entire value of goods/ services supplied (GST shall be
paid by the supplier except in case of services specified u/s9(5)
 Between Seller & ECO GST on commission value/other charges earned by ECO for
providing market platform to seller. GST shall be paid by the ECO
 Selling services mentioned in Section 9(5) – The e-commerce operator is liable to collect

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 and pay GST to the government.

5.4 TCS Under GST by E-Commerce Operator

TCS shall apply at the rate of 1% on the total net value of the goods or services supplied through the e-
commerce operator.
For example, if the net value of the goods sold to a customer and bills at Rs.1 lakh by the e-commerce
operator, then the e-commerce operator should deduct and remit Rs.1000 on behalf of the supplier as Tax
Collected at Source or TCS.

Payment of Tax and Statement Filing

The amount collected by operator as TCS is to be deposited within 10 days from the end of the month in
which collection is made.
Also details of outward supplies made, the supplies which are returned and amount collected during the
month is to be filed within 10 days from the end of the month. Such statement is to be filed in Form GSTR-
8.
If the operator discovers any omission or incorrect particulars in a statement filed , other than as a result of
scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or
incorrect particulars in the statement to be furnished for the month during which such omission or incorrect
particulars are noticed, subject to payment of interest.
No such rectification of any omission or incorrect particulars shall be allowed after any of the following
dates
1. 10th October of the next financial year
2. Actual date of furnishing of the relevant annual statement.
Also an Annual statement is to be filed for every financial year on or before 31st December following
the end of the year.

NON-APPLICABILITY OF TCS PROVISIONS

 TCS provisions are not applicable where GST is payable under reverse charge. TCS
provisions also do not apply in case of exempt supply
 TCS provisions do not apply on import of goods or services
 There is no TCS if you are selling your own products through electronic portal

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CREDIT OF TCS
The amount of TCS deposited by the operator with the appropriate Government will be reflected in the
electronic cash ledger of the actual registered supplier (on whose account such collection has been made) on
the basis of the statement filed by the operator in FORM GSTR-8.

6. IMPACT OF GST IN E-COMMERCE

6.1 Market Place Seller

India’s e-commerce market is estimated to have crossed Rs. 211,005 crores in December 2016 as per the
study conducted by Internet and Mobile Association of India. The report further claim that India is
expected to generate $100 billion online retail revenue by the year 2020. The uprising of Electronic
Commerce in India has also resulted in India’s e-commerce market is estimated to have crossed Rs.
211,005 crore in December 2016 as per the study conducted by Internet and Mobile Association of India.
The report further claim that India is expected to generate $100 billion online retail revenue by the year
2020. The uprising of Electronic Commerce in India has also resulted in conception of online
marketplaces. A Marketplace is an e-commerce platform owned by the E-commerce Operator such as
Flipkart, Snapdeal and Amazon. Some of the features of a marketplace model are:

Marketplace enables third-party sellers to register and sell online on their platform.
Marketplace charges a subscription fees/ commission on sale value from listed sellers.
Third-party sellers under this model gain access to a larger customer base, registered with
marketplace.
Customer on the other hand gain access to multiple sellers and competitive prices for desired
products.
Items purchased on such marketplaces are either shipped by Merchant/Third-party seller directly or
through the fulfilment centre managed by Marketplace Operator

Government has also allowed Foreign Direct Investments under such model to promote e-commerce
marketplace business model in India. Marketplaces has provided retailers with additional channel of sales
and reach which was unimaginable for an offline seller. Major marketplaces claim to have lacs of sellers
affiliated with their platform with millions of SKUs. While the number of sellers and their business have
increased significantly, GST has specifically taken up marketplaces and has come out with rules &

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regulations specific to this segment. Introduction of these regulations requirements has compelled the
online seller community to embrace GST regime. Some of these compliance are threshold limits under
GST. However, such limit is not applicable in case of E-Commerce sellers e-commerce sellers need not
register if total sales is less than Rs. 20 lakhs.

No Benefit under Composition Scheme: Most of these sellers registered with marketplace operators are
small and medium businesses. Government has introduced composition scheme under GST law. This
scheme is primarily aimed to reduce the burden of compliance for small and medium businesses. Under
this scheme, businesses are required to file returns quarterly instead of monthly and pay taxes at nominal
rates up to 2%

Tax Collection at Source by Marketplace Operator: Under the new tax regime, marketplace operators
are mandatorily required to deduct a percentage amount as the GST liability of seller and deposit it with
government. This mechanism is being termed as “Tax Collection at Source (TCS)” under the GST law.
Eventually the marketplace seller will have to file monthly return under GST to claim the credit of TCS
collected by the marketplace operator. This will also impact the liquidity and cash flow of these sellers.
While all the marketplace operator have already completed the first level analysis of impact of GST on
their operations, marketplace sellers are still unaware of these rules. Need of the hour is to keep themselves
aware of the changes that are going to come. Also such sellers should now start planning their transition
strategy for GST regime.

6.2 E-Commerce

GST has been an important point of discussion in recent times. GST is expected to provide relief from the
current hurdles. For e-commerce companies, GST is particularly interesting because the model GST law
specifically proposes a tax collection at source (TCS) mechanism as well. Under GST, e-commerce has
been identified as “Supply of goods and/or services including digital products over digital or electronic
network”. An e-commerce operator is also defined to include every person who directly or indirectly owns,
operates or manages an electronic platform that facilitates the supply of any goods and services. Under the
TCS mechanism, an e-commerce company is required to deduct tax the rate of 1% of net value of taxable
supplies. The same tax has to be deposited with the government. Although GST unifies myriad indirect
taxes and e-commerce companies will not have to bother about state governments imposing an entry tax on
goods sold online or VAT on non-declaration of warehouses, etc, the proposed tax collection have left the

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e-commerce companies a little unsettled. Furthermore, accounting for cash on delivery (COD), returns and
cancelled orders shall impact the cash flows of the operator. Return or cancellation rate in India is
approximately 15-18% and more than two third of the transactions are on COD, reconciliation for which
happens about 7-15 days later. This would pose a burden on the operators for seeking refund in case of
cancelled or returned orders on which tax has already been deducted. Moreover, the operators shall have to
manage their accounting and reconciliation accordingly.

Also, there shall arise circumstances wherein the goods are returned due to cancellation or defect on whose
supply TCS has been levied although the supply eventually did not materialize fully. With the increase in
the volume of transactions and submissions of various statements, compliance cost for the operator shall
certainly rise. Under GST, e-commerce players will have to initiate stock-transfer of goods from vendor to
warehouse or one warehouse to another. Currently, stock transfers are not liable to any tax, with the
exception of entry tax. But under GST, interstate stock transfers will be liable to IGST. This could have a
severe impact on Micro Small and Medium Enterprises (MSME). In conclusion, the country is eagerly
looking out for the rollout of GST. The regime focuses on creating a single market for everyone and will
introduce destination-based taxation.

7. CONCLUSION

The government should ensure GST eases regulatory norms to benefit e-commerce companies by further
accelerating their growth and attract more investments. It is imperative that the government makes efforts
to make the law clear and industry-friendly so that the industry and the economy benefits as a whole.

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 8.REFERENCE
1. https://cleartax.in/s/impact-of-gst-on-e-commerce-marketplace-sellers

2. https://cleartax.in/s/gst-law-goods-and-services-tax

3. https://www.icai.org/

4. https://cleartax.in/s/gst-law-goods-and-services-tax

5. https://chambers.com/articles/gst-impact-e-commerce-sector

6. https://taxguru.in/goods-and-service-tax/overview-gst-e-commerce-transaction.html

7. https://www.khuranaandkhurana.com/2018/11/20/goods-and-services-tax-and-e-commerce/

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