Anti-profiteering clause not applicable to E commerce operator acting as an Agent: NAA

Sh. Rishi Gupta Vs M/s Flipkart Internet Pvt. Ltd. (National Anti-Profiteering Authority)

In the instant case, the National Anti-profiteering authority, held the E commerce operator is only acting as an agent and not covered by the anti-profiteering clause. However, it has observed the excess tax collected from customers were not refunded when rate of change took place for some of the products on 15^th Nov 2017 in GST

I would suggest to the E commerce industry, by using the E technology, wherever such instant happens either on account of price difference or on any other account, you can pass on such excess collection to the original supplier when payment is made to them. To address the issue suitable term in the agreement with the supplier may be incorporated, that it is the responsibility of the supplier to account

• for such amount in their books and to

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