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of <h1>Section 43B(d) of Model GST Law Defines E-Commerce as Transactions Over Electronic Networks Including Various Internet-Based Applications.</h1> Section 43B(d) of the Model GST Law defines electronic commerce as the supply or receipt of goods and/or services, or the transmission of funds or data, over an electronic network, primarily the internet. This definition includes the use of internet-based applications such as email, instant messaging, shopping carts, web services, UDDI, FTP, and EDI. The definition applies regardless of whether payment is made online and whether the delivery of goods and/or services is conducted by the operator.
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