Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India
3. Definition of Electronic Commerce
Section 2(44) of the CGST Act defines the Electronic Commerce as supply of goods or services or both including digital products over digital or electronic network.
Issue
The current definition appears to include only ‘supply on own account’ and not ‘supply through the portal but by other Suppliers’. Also, electronic commerce appears to exclude ‘information portals’ and ‘customer to customer’ portals but the same will be covered by section 52(1).
Suggestion
It is suggested that words” supply of” ‘be replaced with the words ‘’facilitating the supply of ……’’
Read ICAI Suggestions on GST Act to Govt : July 2017
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