Tag Archives: Hiveloop Technology (P.) Ltd.

E-Commerce Platform Operator Not Collecting Payment Is Not Liable for TCS or Section 74 SCN

By | August 29, 2026

E-Commerce Platform Operator Not Collecting Payment Is Not Liable for TCS or Section 74 SCN Issue Whether an e-commerce platform operator is liable to collect Tax Collected at Source (TCS) under Section 52 of the CGST/KGST Act when consideration for supplies is collected directly by an independent service provider rather than the platform operator. Whether… Read More »