No TCS to be collected under GST by e-Commerce operators if Supply not Taxable

By | August 3, 2017
(Last Updated On: August 3, 2017)

Question : There are sellers who are selling exempted or zero-tax goods like books through ECOs (e-Commerce operators) . Will marketplaces be required to collect TCS on such supplies?

Answer: As per Section 52(1) of the CGST Act, 2017 TCS is to be collected on “the net value of taxable supplies” made through an ECO. When the supply itself is not taxable, the question of TCS does not arise.

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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