TDS on e commerce transactions clarified: e auctioneers exempt if only price discovery, buyers/sellers must follow withholding rules. The circular clarifies that e commerce operator deduction applies to operators facilitating sales through their digital platforms, but does not apply to e auctioneers that only perform price discovery and have no role in facilitating sale or payment provided six specified factual conditions are met; buyer deduction and seller collection obligations remain independently applicable. It further instructs that separately invoiced non GST levies may be excluded from the taxable base when deduction is at credit stage, but full amounts are subject to deduction on payment basis, and confirms that statutory collection exemptions do not preclude buyer deduction where its conditions are satisfied. Government departments not carrying on business do not qualify as buyers for buyer deduction purposes, while other government entities with business activities do.