
- By Authored by CA Manish Gupta
- Category Goods and Service Tax
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- By Authored by CA Manish Gupta & assisted by Khushi Khandelwal
- Category Goods and Service Tax
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- By Authored by CA Manish Gupta, assisted by Vrinda Sharma & Ashish Sharma
- Category Goods and Service Tax
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- By Authored by CA Manish Gupta, assisted by Vrinda Sharma and Ashish Sharma.
- Category Goods and Service Tax
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- By CA Manish Gupta
- Category Goods and Service Tax
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As per Section 2(45) of CGST Act, 2017, "electronic commerce operator means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce."
As per above, a person who is providing a virtual platform for others to sell goods or services is considered an e-commerce operator. Some examples include Amazon, Flipkart, Snapdeal and operators selling services are Uber, Ola, Swiggy, Urban Clap.