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of <h1>Understanding Section 43B: Key Definitions for E-commerce, Aggregators, and Brand Management in GST Law.</h1> Section 43B of the Model GST Law defines key terms related to electronic commerce. An 'aggregator' is a person managing an electronic platform to connect customers with service providers under a specific brand. A 'brand name or trade name' refers to any name or symbol indicating a trade connection. 'Branded services' are those supplied under an operator's brand. 'Electronic commerce' involves the supply or receipt of goods/services or data transfer over electronic networks. An 'electronic commerce operator' is anyone managing a platform facilitating the supply of goods/services, excluding those supplying on their own behalf.
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