Tax Collection at Source requires e-commerce operators to collect tax on consideration received through their platforms, subject to specified exclusions. Tax Collection at Source requires an e commerce operator, not being an agent, to collect tax at the notified rate on the net value of taxable supplies made through its platform by other suppliers when the operator collects the consideration; collection is excluded for exempt supplies, reverse charge supplies, supplies by composition taxpayers, and imports, and negative net values (where returns exceed supplies) are ignored.