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of <h1>Rajasthan Govt Clarifies TCS Liability for Multiple E-commerce Operators u/s 52 of GST Act 2017.</h1> The circular from the Government of Rajasthan clarifies the Tax Collected at Source (TCS) liability under section 52 of the Rajasthan Goods and Services Tax Act, 2017, in transactions involving multiple E-commerce Operators (ECOs). In cases where the supplier-side ECO is not the supplier, the supplier-side ECO is responsible for TCS compliance. Conversely, if the supplier-side ECO is also the supplier, the buyer-side ECO must handle TCS compliance. This ensures uniformity in implementing the law across different ECO arrangements, particularly in the Open Network for Digital Commerce (ONDC) context.
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