Section 2(45) - Definition of "electronic commerce operator" under CGST Act

2(45).1 Definition of Electronic Commerce Operator

Section 2(45) “electronic commerce operator” means

any person who owns, operates or manages digital or electronic facility or platform

for electronic commerce

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For Example, Amazon, Flipkart etc

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Refer Section 2(44) for meaning of “electronic commerce”

Ex

Mr. X is a supplier selling his own products through a web site hosted by him. Does he fall under the definition of an “electronic commerce operator”?

Yes

 

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