Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
4. Definition of Electronic Commerce
Section 2(44) of the CGST Act defines the Electronic Commerce as supply of goods or services or both including digital products over digital or electronic network.
Issue
The current definition appears to include only ‘supply on own account’ and not ‘supply
through the portal but by other Suppliers’. Also, electronic commerce appears to exclude
‘information portals’ and ‘customer to customer’ portals but the same will be covered by
section 52(1).
Suggestion
It is suggested that words” supply of” ‘be replaced with the words ‘’facilitating the supply
of ……’’.
Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |