What is Electronic-Commerce?
As per section 2(44) of the CGST Act, 2017, ‘Electronic Commerce’ means the supply of goods or services or both over digital or electronic network.
Who is Electronic Commerce Operator?
As per section 2(45) of the CGST Act, 2017, ‘Electronic Commerce Operator’ means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce
Source Taxguru
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