Goods And Services Tax On E-Commerce Transactions

Goods are Services Tax [GST] has been imposed on "supply of goods or services". It is immaterial as to under what mode of communication the supply contract is negotiated. Tax remains the same even when contract is negotiated orally, in writing or through e-communication. Thus, on a fundamental level, GST on e-commerce operator remains similar to any other mode of supply. Nevertheless, there are a…