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1. Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of "Agent" - Exemption under Notification No. 52/2018 - The AAR...

2. Classification of supply - nature of supply - e-commerce operator - The supply happens independent of the applicant and the applicant is involved only in the...

3. E-commerce operator or not - the applicant merely connects the auto driver and passenger and their role ends on such connection - the applicant does not satisfy the...

4. GST - electronic commerce operator (ECO) shall also be liable to pay gst for the services by way of house-keeping, such as plumbing, carpentering etc. where the turnover...

5. E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator....

6. Recovery of interest payable on delayed payment of tax - Since tax was paid by the petitioner belatedly, petitioner is liable to interest during the period default....

7. Income Tax: Section 194-O of the Income Tax Act provides for deduction of tax at source (TDS) at the rate of 1% on the gross amount of sales or services facilitated by...

8. E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

9. Notification seeks to amend Notification No. 02/2018-Integrated Tax, dated 20th September, 2018 regarding rate of tax collection at source (TCS) to be collected by every...

10. The e-commerce operator's nature of supply is conceptualized u/s 9(5) of the CGST Act, 2017, read with Notification No. 17/2017. The operator is liable to collect and...

11. The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

12. Changes in GST - In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay...

13. GST - a supplier of goods supplies through electronic commerce operator may be eligible to avail composition scheme before the date on which the provisions of Section 52...

14. Levy of GST - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to...

15. Waiver of the interest levied on late filling of GST return for the specified (four) registered person. - The table provided in the notification delineates the class of...