TCS collection responsibility allocated to supplier-side platform remitting payment; if supplier is also a platform, buyer-side platform collects. Where multiple e commerce operators participate in one supply, the supplier side ECO who ultimately releases payment to the supplier must collect TCS, remit it to the Government, and fulfil other compliances under section 52 if that ECO is not the supplier. If the supplier itself is an ECO, the buyer side ECO that collects payment and makes the remittance is required to collect TCS and comply with section 52.