THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (45) “electronic commerce operator” means any person who owns, operates or
manages digital or electronic facility or platform for electronic commerce.
Please Make Comment; Let Us Know Good Things About Videos.
Thanks For Watching "Taxation Guruji Youtube Channel"
जय हिंद! वन्दे मातरम्!
#electroniccommerceoperator #GST #TaxationGuruji #Section2