Goods and Services Tax : In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratifica...
Goods and Services Tax : Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classifi...
Goods and Services Tax : In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of servi...
Goods and Services Tax : In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or sellin...
Goods and Services Tax : In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical ter...
In this article I would be throwing light on the process required for approval of GST Bill by Loksabha and Rajyasabha and ratification by State Legislatures. The all important session of Loksabha and Rajyasabha is in progress and 122nd Constitutional Amendment Bill would be again placed before the house for its approval.
Classification of Various Business Models under E-Commerce as Electronic Commerce Operator, Aggregator or otherwise-I had classified general activities of E-Commerce portals under the following two broad categories as E-Commerce platforms engaged in or facilitating buying or selling of goods and E-Commerce platforms engaged in providing or facilitation of services. The detailed analysis vis-a-vis two broad categories and further sub-categories is as follows:
In this articles I have analysed Key Terms in Draft GST Law for E-Commerce Platforms engaged in providing or facilitation of services, which includes what is meant by branded services, aggregator and brand.
In this update I have discussed various business models under which E-Commerce portals engaged in or facilitating buying or selling of goods or engaged in providing or facilitation of services work.
In this update, I have attempted to discuss definition of electronic commerce comprehensively, keeping in background technical terms used in the definition. The definition assumes importance as the entire taxation of the electronic commerce sector in general and also as aggregator or electronic commerce operator under GST is based upon this definition only.
In this update, I have attempted to discuss those term used in the definition of Electronic Commerce. Though, they are technical terms and it’s hard to understand them without having specialized knowledge but since they form part of the definition of e-commerce, a brief introduction of the same is required to have a better understanding of the definition
In this update I would be discussing briefly about the definition of Electronic Commerce, Electronic Commerce operator under Draft GST Law and definition of Electronic Commerce under OECD Guidelines.
In this series of updates on registration procedure under GST, I would be discussing in detail, specific provisions under Draft GST Law applicable on E-Commerce Sector. But before discussing the draft GST law, it would be appropriate here that if we first discuss the background of the issues faced by E-Commerce Sector under the present taxation structure
In this article I have shared my views on Registration requirement in GST for persons engaged in making Inter-State supply alongwith Intra State Supply having offices in single or multiple States.
In this update, I have taken the simplest of examples for registration requirements under draft GST Law, of a person who is only making local or within State supplies of Goods and/or Services. The conditions regarding person making Inter-State Supplies of goods and/or services is different and as we would go forward we would be taking other categories of persons and other complicated situations as well.
