E-Commerce Operators liable to collect TCS on providing platform for sale of Digital Gold: AAR [Read Order]
The authority viewed that the applicant qualifies as an electronic commerce operator and is not an agent of the third-party supplier M/S DGIPL, and hence is covered under Notification No. 52/2018 — Central Tax, read with Section 52 of CGST Act, 2017
The Karnataka Authority For Advance Rulings ( AAR ) has held that e-commerce operators are liable to collect Tax Collected at source ( TCS ) on providing a platform for the sale of digital gold. The authority viewed that the applicant qualifies as an electronic commerce operator and is not an agent of the third-party…
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