{"id":29932,"date":"2025-09-13T22:21:12","date_gmt":"2025-09-13T16:51:12","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29932"},"modified":"2025-09-14T00:03:15","modified_gmt":"2025-09-13T18:33:15","slug":"taxability-under-gst-for-e-commerce-sale-of-services","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/","title":{"rendered":"Taxability Under GST for E-Commerce Sale of Services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acd1d4f2928b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acd1d4f2928b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Taxability_Under_GST_for_E-Commerce_Sale_of_Services\" >Taxability Under GST for E-Commerce Sale of Services<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Definition_Models_of_E-Commerce\" >Definition &amp; Models of E-Commerce<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#GST_Registration_Requirements-_Compulsory_Registration_for_E-Commerce_Operators\" >GST Registration Requirements- Compulsory Registration for E-Commerce Operator\u2019s<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Section_95_%E2%80%93_E-Commerce_Operator_Liable_to_Pay_GST_Notified_Services_ECO_as_Deemed_Supplier\" >Section 9(5) \u2013 E-Commerce Operator Liable to Pay GST (Notified Services) : ECO as Deemed Supplier<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Food_Delivery_Apps_Zomato_Swiggy\" >Food Delivery Apps (Zomato, Swiggy)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Section_52_%E2%80%93Tax_Collected_at_Source_applicability_on_E-Commerce_Operator\" >Section 52 \u2013Tax Collected at Source applicability on E-Commerce Operator<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#E-Commerce_Operator_GST_Return_Filing_Compliance_%E2%80%93_GSTR-1_GSTR-3B\" >E-Commerce Operator GST Return Filing &amp; Compliance \u2013 GSTR-1, GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#_Taxability_Under_GST_for_E-Commerce_Sale_of_Services\" >\u00a0Taxability Under GST for E-Commerce Sale of Services<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Step_1_Are_You_Supplying_GoodsServices_Through_E-Commerce_Operator\" >Step 1: Are You Supplying Goods\/Services Through E-Commerce Operator ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Step_2_Are_You_an_E-Commerce_Operator_ECO\" >Step 2: Are You an E-Commerce Operator (ECO)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Step_3_Nature_of_Service_Supplied\" >Step 3: Nature of Service Supplied<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#Comparison_Section_52_vs_Section_95\" >Comparison: Section 52 vs Section 9(5)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#GST_on_E-Commerce_Sale_of_Services\" >GST on E-Commerce Sale of Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/#GST_under_Penalties_on_E-Commerce_Sale_of_Services_Finance_Act_2023\" >GST under Penalties on E-Commerce Sale of Services \u00a0(Finance Act 2023)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-29933\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service.jpg\" alt=\"Taxability Under GST for E-Commerce Sale of Services\" width=\"1041\" height=\"934\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service.jpg 1041w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service-300x269.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service-1024x919.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service-768x689.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/09\/GST-on-E-Commerce-Sale-of-Service-800x718.jpg 800w\" sizes=\"auto, (max-width: 1041px) 100vw, 1041px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Taxability_Under_GST_for_E-Commerce_Sale_of_Services\"><\/span><span style=\"color: #000080;\"><strong>Taxability Under GST for E-Commerce Sale of Services<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Definition_Models_of_E-Commerce\"><\/span><span style=\"color: #000080;\"><strong>Definition &amp; Models of E-Commerce<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Electronic Commerce (Section 2(44)): Supply of goods\/services over digital networks.<\/li>\n<li>E-Commerce Operator (Section 2(45)): Any person managing a digital platform for e-commerce.<\/li>\n<li>Business Models:\n<ul>\n<li>Marketplace Model: Amazon, Flipkart.<\/li>\n<li>Inventory Model: Tata Cliq, Pantaloons.<\/li>\n<li>Aggregator Model: Uber, Swiggy, Urban Company.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-16421\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator.jpg\" alt=\"Services through an e-commerce operator,\" width=\"896\" height=\"663\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator-300x222.jpg 300w\" sizes=\"auto, (max-width: 896px) 100vw, 896px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Registration_Requirements-_Compulsory_Registration_for_E-Commerce_Operators\"><\/span><span style=\"color: #000080;\"><strong>GST Registration Requirements- Compulsory Registration for E-Commerce Operator\u2019s<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 24(ix): Mandatory registration for suppliers through ECOs collecting TCS under Section 52, regardless of turnover. As per Section 24 of CGST Act, every E-Commerce Operator must register under GST, irrespective of turnover. Suppliers supplying through E-Commerce Operator\u2019s also require registration except in certain notified services U\/s \u00a09(5).<\/li>\n<li>Relaxation via Notification 65\/2017: Service suppliers through ECOs exempt if turnover &lt; INR 20 lakhs (INR 10 lakhs for special category states).<\/li>\n<li>Notification 34\/2023: Goods suppliers through ECOs liable for registration only if turnover exceeds INR 40 lakhs (INR 20 lakhs for special category states). For notified services (like taxi, restaurant, accommodation, housekeeping): ECO pays GST, suppliers enjoy threshold exemption.<\/li>\n<li>For other services:\n<ul>\n<li>E-Commerce Operator has compulsory registration &amp; collects Tax Collected at Source.<\/li>\n<li>Suppliers can claim TCS credit while paying GST.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_95_%E2%80%93_E-Commerce_Operator_Liable_to_Pay_GST_Notified_Services_ECO_as_Deemed_Supplier\"><\/span><span style=\"color: #000080;\"><strong>Section 9(5) \u2013 E-Commerce Operator Liable to Pay GST (Notified Services) : ECO as Deemed Supplier<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In these cases, E-Commerce Operator pays GST as if they were the supplier:<\/p>\n<ol>\n<li>Passenger transport by radio-taxi, motor cab, maxi cab, motorbike (and from Jan 2022, omnibus &amp; other motor vehicles).<\/li>\n<li>Hotel\/Accommodation services (inns, guest houses, clubs, campsites, etc.) unless supplier is liable for registration.<\/li>\n<li>Housekeeping services (plumbing, carpentry, etc.) unless supplier is liable for registration.<\/li>\n<li>Restaurant services (except those in hotels with tariff &gt; INR 7,500 per unit\/day). Here, actual suppliers may not need GST registration if below threshold.<\/li>\n<li>Threshold Exemption (INR 20L\/INR 10L) applies to service suppliers (except when mandatory registration is triggered).<\/li>\n<li><strong>Section<\/strong> 9(5) \u2013 Notified Services \u2192 ECO pays GST, suppliers may be exempt if below threshold, no TCS. Passenger transport, hotel accommodation, housekeeping, restaurant\/cloud kitchen.<\/li>\n<li>ECOs are liable to pay GST on certain services supplied through them:<\/li>\n<\/ol>\n<table style=\"height: 452px;\" width=\"888\">\n<thead>\n<tr>\n<td width=\"319\"><strong>Service<\/strong><\/td>\n<td><strong>Supplier<\/strong><\/td>\n<td><strong>GST Liability<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"319\">Radio taxi, motor cab, bike<\/td>\n<td>Any person<\/td>\n<td>ECO<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Hotel accommodation<\/td>\n<td>Registered supplier<\/td>\n<td>Supplier<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Hotel accommodation<\/td>\n<td>Unregistered supplier<\/td>\n<td>ECO<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Housekeeping (plumbing, carpentry)<\/td>\n<td>Unregistered<\/td>\n<td>ECO<\/td>\n<\/tr>\n<tr>\n<td width=\"319\">Restaurant services (excluding INR 7500+ hotel premises)<\/td>\n<td>Any person<\/td>\n<td>ECO<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Food_Delivery_Apps_Zomato_Swiggy\"><\/span><span style=\"color: #000080;\"><strong>Food Delivery Apps (Zomato, Swiggy)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>From Jan 1, 2022, ECOs collect 5% GST directly from customers. Circular 167\/2021: ECOs issue invoices and are not required to file GSTR-8 for restaurant services.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_52_%E2%80%93Tax_Collected_at_Source_applicability_on_E-Commerce_Operator\"><\/span><span style=\"color: #000080;\"><strong>Section 52 \u2013Tax Collected at Source applicability on E-Commerce Operator<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-16422\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1.jpg\" alt=\"Services through an e-commerce operator\" width=\"1274\" height=\"686\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1.jpg 1274w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1-300x162.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1-1024x551.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1-768x414.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/02\/Services-through-an-e-commerce-operator1-800x431.jpg 800w\" sizes=\"auto, (max-width: 1274px) 100vw, 1274px\" \/><\/p>\n<ul>\n<li>ECOs must collect up to 1% TCS on net taxable supplies. Recent Update (Notification 15\/2024): TCS rate revised to 0.5% IGST from July 10, 2024.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><strong>Net Value = Total taxable supplies \u2013 Returns.<\/strong><\/span><\/p>\n<ul>\n<li>E-Commerce Operator must collect Tax Collected at Source @ 1% (0.5% CGST + 0.5% SGST) on net taxable supplies made through it by other suppliers.<\/li>\n<li>TCS: For all other supplies via ECO, supplier pays GST but ECO collects TCS (0.5% CGST + 0.5% SGST) on net value. Food Delivery Apps (Swiggy, Zomato) since 1 Jan 2022: ECO collects 5% GST from customer, restaurants still need registration.<\/li>\n<li>TCS deposited by 10th of the following month.<\/li>\n<li>E-Commerce Operator files GSTR-8 monthly.<\/li>\n<li>Supplier can claim Tax Collected at Source credit in electronic cash ledger via GSTR-2A.<\/li>\n<li>TCS is not applicable on exempt\/zero-rated supplies,<\/li>\n<li>Selling own products via own website \u2260 TCS liability,<\/li>\n<li>ECO collecting payment = liable for TCS.<\/li>\n<li>Multiple ECOs: the one making payment to supplier deducts TCS.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Special Cases<\/strong><\/span><\/p>\n<ul>\n<li>From Jan 2022, food delivery apps (Zomato, Swiggy) directly collect and pay 5% GST on restaurant services.<\/li>\n<li>Suppliers of exempt or zero-rated goods\/services (e.g., books) \u2192 No Tax Collected at Source .<\/li>\n<li>If supplier sells own goods via own website \u2192 Not required to collect TCS (but must pay GST on sales).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"E-Commerce_Operator_GST_Return_Filing_Compliance_%E2%80%93_GSTR-1_GSTR-3B\"><\/span><span style=\"color: #000080;\"><strong>E-Commerce Operator GST Return Filing &amp; Compliance \u2013 GSTR-1, GSTR-3B<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><strong>GSTR Filing<\/strong>:<\/span>\n<ul>\n<li>ECO: GSTR-8 (TCS) + report 9(5) supplies in Table 15 of GSTR-1.<\/li>\n<li>Supplier: Report in Table 14 of GSTR-1 for TCS-covered services.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>GSTR-3B Table 3.1.1<\/strong>:<\/span>\n<ul>\n<li>ECO reports and pays GST in cash (no ITC allowed).<\/li>\n<li>Registered suppliers report in 3.1.1(ii) (no tax liability).<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000080;\"><strong>Table 14<\/strong>:<\/span> Supplier reports supplies through ECO under Section 52 (TCS).<\/li>\n<li><span style=\"color: #000080;\"><strong>Table 15<\/strong>:<\/span> ECO reports supplies under Section 9(5).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"_Taxability_Under_GST_for_E-Commerce_Sale_of_Services\"><\/span><span style=\"color: #000080;\"><strong>\u00a0<\/strong><strong>Taxability Under GST for E-Commerce Sale of Services<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Step_1_Are_You_Supplying_GoodsServices_Through_E-Commerce_Operator\"><\/span><span style=\"color: #000080;\"><strong>Step 1: Are You Supplying Goods\/Services Through E-Commerce Operator ?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Examples: Zomato Dining, Dineout, OYO Rooms, MakeMyTrip, Yatra, Goibibo, Policybazaar, UrbanClap, etc.<\/p>\n<p>If YES, move to Step 2.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Step_2_Are_You_an_E-Commerce_Operator_ECO\"><\/span><span style=\"color: #000080;\"><strong>Step 2: Are You an E-Commerce Operator (ECO)?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Yes \u2192 E-Commerce Operator liable in certain cases.<\/li>\n<li>No \u2192 Supplier liable, but rules differ for notified vs. non-notified services.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Step_3_Nature_of_Service_Supplied\"><\/span><span style=\"color: #000080;\"><strong>Step 3: Nature of Service Supplied<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong><span style=\"color: #000080;\">Supply of Notified Services<\/span><\/strong><\/p>\n<ul>\n<li>Transportation of passengers by radio-taxi, motorcab, maxicab, motorcycle (except omnibus).<\/li>\n<li>Restaurant services (other than those in specified premises).<\/li>\n<li>Accommodation services (hotels, guest houses, inns, clubs, etc.).<\/li>\n<li>Housekeeping services (plumbing, carpentry, etc.).<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Tax Liability:<\/strong><\/span><\/p>\n<ul>\n<li>E-Commerce Operator is liable to pay tax in most cases.<\/li>\n<li>Supplier enjoys threshold exemption (INR 20 lakh \/ INR 10 lakh).<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Supply of Other than Notified Services<\/strong><\/span><\/p>\n<ul>\n<li>If E-Commerce Operator itself supplies service \u2192 E-Commerce Operator must obtain compulsory registration, collect TCS @0.5% u\/s 52.<\/li>\n<li>If supplier supplies through E-Commerce Operator \u2192 Supplier entitled to threshold exemption (INR 20 lakh \/ INR 10 lakh).<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Tax Credit:<\/strong><\/span><\/p>\n<ul>\n<li>Supplier can take credit of Tax Collected at Source collected by E-Commerce Operator and pay balance GST liability.<\/li>\n<li>If supplier is unregistered, E-Commerce Operator may not collect Tax Collected at Source.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Comparison_Section_52_vs_Section_95\"><\/span><span style=\"color: #000080;\"><strong>Comparison: Section 52 vs Section 9(5)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 434px;\" width=\"903\">\n<thead>\n<tr>\n<td>Aspect<\/td>\n<td>Section 52 (TCS)<\/td>\n<td>Section 9(5) (Deemed Supplier)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax Liability<\/td>\n<td>TCS on net value by ECO<\/td>\n<td>Full GST liability by ECO<\/td>\n<\/tr>\n<tr>\n<td>Registration<\/td>\n<td>Mandatory for ECO &amp; supplier<\/td>\n<td>ECO mandatory; supplier optional<\/td>\n<\/tr>\n<tr>\n<td>Threshold<\/td>\n<td>Not applicable<\/td>\n<td>Applicable to supplier<\/td>\n<\/tr>\n<tr>\n<td>Compliance<\/td>\n<td>GSTR-8<\/td>\n<td>GSTR-3B (Table 3.1.1)<\/td>\n<\/tr>\n<tr>\n<td>Reverse Charge<\/td>\n<td>Not applicable<\/td>\n<td>Applicable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"GST_on_E-Commerce_Sale_of_Services\"><\/span><span style=\"color: #000080;\"><strong>GST on E-Commerce Sale of Services<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Type of Service<\/strong><\/td>\n<td><strong>Who Pays Tax?<\/strong><\/td>\n<td><strong>Supplier Registration Required?<\/strong><\/td>\n<td><strong>Threshold Applicability<\/strong><\/td>\n<td><strong>TCS @1% (Sec. 52)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Passenger Transport (Ola, Uber, Rapido, etc.)<\/td>\n<td>ECO<\/td>\n<td>Not required (supplier exempt)<\/td>\n<td>Applicable<\/td>\n<td>No TCS (covered under 9(5))<\/td>\n<\/tr>\n<tr>\n<td>Hotel\/Accommodation (OYO, MMT, Goibibo, etc.)<\/td>\n<td>ECO (if supplier turnover &lt; threshold)<\/td>\n<td>Yes, if turnover &gt; INR 20L\/10L<\/td>\n<td>Applicable<\/td>\n<td>No TCS (covered under 9(5))<\/td>\n<\/tr>\n<tr>\n<td>Housekeeping (UrbanClap\/TaskRabbit \u2013 plumbing, carpentry, etc.)<\/td>\n<td>ECO (if supplier turnover &lt; threshold)<\/td>\n<td>Yes, if turnover &gt; INR 20L\/10L<\/td>\n<td>Applicable<\/td>\n<td>No TCS (covered under 9(5))<\/td>\n<\/tr>\n<tr>\n<td>Restaurant Services (Zomato, Swiggy \u2013 except hotels with tariff &gt; INR 7,500)<\/td>\n<td>ECO<\/td>\n<td>Not required (supplier exempt)<\/td>\n<td>Applicable<\/td>\n<td>No TCS (covered under 9(5))<\/td>\n<\/tr>\n<tr>\n<td>Other Services via ECO (e.g., Online tuition, freelancing, consultancy, legal, IT, etc.)<\/td>\n<td>Supplier<\/td>\n<td>Yes, if turnover &gt; INR 20L\/10L<\/td>\n<td>Applicable<\/td>\n<td>Yes (ECO collects TCS &amp; supplier claims credit)<\/td>\n<\/tr>\n<tr>\n<td>Supplier selling own services via own website (not marketplace)<\/td>\n<td>Supplier<\/td>\n<td>Yes, if turnover &gt; INR 20L\/10L<\/td>\n<td>Applicable<\/td>\n<td>Not applicable (no third-party ECO)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Quick Rules to Remember:<\/strong><\/span><\/p>\n<ul>\n<li>Notified Services (Sec. 9(5)) \u2192 ECO pays GST directly, supplier may be exempt if below threshold, no TCS.<\/li>\n<li>Other Services via ECO \u2192 Supplier pays GST, ECO collects TCS @1%.<\/li>\n<li>Supplier\u2019s own website \u2192 Normal GST liability, no TCS.<\/li>\n<li>Threshold exemption (INR 20L \/ INR 10L) applies to suppliers except when mandatory registration is triggered.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>OIDAR Services (Online Info &amp; Database Access\/Retrieval) : <\/strong><\/span>Includes cloud services, digital content, online ads. Overseas providers must register via Form GST REG-10.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_under_Penalties_on_E-Commerce_Sale_of_Services_Finance_Act_2023\"><\/span><span style=\"color: #000080;\"><strong>GST under Penalties on E-Commerce Sale of Services \u00a0(Finance Act 2023)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Section 271H<\/strong>:<\/span> INR 10,000 to INR 1,00,000 for incorrect TCS returns.<\/p>\n<p><span style=\"color: #000080;\"><strong>53rd GST Council Decision<\/strong>:<\/span> E-Commerce Operator\u2019s face penalty INR 10,000 or tax amount (whichever is higher) if they:<\/p>\n<ul>\n<li>Allowing supply by unregistered persons , Allow unregistered sellers (except exempt).<\/li>\n<li>Allowing ineligible inter-state supply or Allow sellers to supply outside registered states.<\/li>\n<li>Furnishing incorrect outward supply details. or Fail to file accurate GSTR-8.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Taxability Under GST for E-Commerce Sale of Services Definition &amp; Models of E-Commerce Electronic Commerce (Section 2(44)): Supply of goods\/services over digital networks. E-Commerce Operator (Section 2(45)): Any person managing a digital platform for e-commerce. Business Models: Marketplace Model: Amazon, Flipkart. Inventory Model: Tata Cliq, Pantaloons. Aggregator Model: Uber, Swiggy, Urban Company. GST Registration Requirements- &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[],"class_list":["post-29932","post","type-post","status-publish","format-standard","hentry","category-gst-return"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Taxability Under GST for E-Commerce Sale of Services, Nature of Service Supplied, E-Commerce Operator (ECO), Supplying Goods\/Services via E-Commerce Operator\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"gst return\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/taxability-under-gst-for-e-commerce-sale-of-services\/\" \/>\n\t<meta name=\"generator\" content=\"All 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