E-Commerce Operator Must Register for TCS under CGST Act 2017

In re Changejar Technologies Pvt. Ltd (GST AAR Karnataka) In the case of Changejar Technologies Pvt. Ltd, a critical examination of their business model and its alignment with GST laws has been undertaken. The central questions revolve around their classification as an e-commerce operator and their tax obligations under Section 52 of the CGST Act, 2017. Analysis: 1. Nature of Business: Changejar operates an online platform facilitating the sale of digital gold, acting as a conduit between customers and Digital Gold India Private Limited (DGIPL). 2. Interpretation of Law: The applicant argues t...