TaxTMI 
TaxTMI 
If I sell my products through Amazon (an e-commerce operator), who is responsible for paying GST to the government — the seller or the e-commerce operator? Explain the conditions under which the e-commerce operator is required to pay GST on behalf of the seller.
Supply Made through e-commerce operator
18 Nov 2025 
4 Replies 
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E-commerce sales: seller generally liable for GST; operator liable only in notified cases under section 9(5).
Ordinarily the seller is responsible for charging and remitting GST on goods sold through an e-commerce platform; the e-commerce operator is liable to pay GST only for a limited, notified class of supplies where it is treated as the supplier. Platform models (marketplace, aggregator, inventory) influence supplier treatment. E-commerce operators commonly collect TCS on consideration they handle, remit it to the government, and the TCS is passed as credit to the seller. Sellers should assess turnover and product character when determining GST obligations. (AI Summary)
Ordinarily the seller is responsible for charging and remitting GST on goods sold through an e-commerce platform; the e-commerce operator is liable to pay GST only for a limited, notified class of supplies where it is treated as the supplier. Platform models (marketplace, aggregator, inventory) influence supplier treatment. E-commerce operators commonly collect TCS on consideration they handle, remit it to the government, and the TCS is passed as credit to the seller. Sellers should assess turnover and product character when determining GST obligations. (AI Summary)