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 that they function as a mere agent for DGIPL, citing clauses from their agreement. However, the Authority for Advance Ruling (AAR) refutes this claim, asserting that the applicant qualifies as an e-commerce operator under Section 2(45) of the CGST Act, 2017.

Please become a Premium member. If you are already a Premium member, login here to access the full content.