Budget 2026 proposes deleting the special intermediary rule, shifting place of supply to the recipient’s location. This restores destination-based GST and allows qualifying cross-border services to be treated as zero-rated exports.
The digital world is seamless, but GST law draws some fine lines. So, who exactly qualifies as an E-commerce Operator under GST? Let’s untangle the tax behind your taps and clicks to decode the tax twist behind your digital life.
