https://www.taxtmi.com/article/detailed?id=5859 Classification of e-commerce platforms for VAT depends on whether they merely facilitate and provide logistics or whether their warehousing and dispatch activities constitute buying, supplying or distributing goods such that they qualify as dealers. The operative inquiry requires connecting dealer status to the taxable event of sale; platforms operating on a principal to principal marketplace model assert they are service providers, while authorities point to statutory definitions and warehouse registrations to impose registration and compliance obligations. Interpretive principles like noscitur a sociis are urged to restrict expansive readings. en-us Tue, 07 Oct 2014 06:21:26 +0530 Tue, 07 Oct 2014 06:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5859 Classification of e-commerce platforms for VAT depends on whether they merely facilitate and provide logistics or whether their warehousing and dispatch activities constitute buying, supplying or distributing goods such that they qualify as dealers. The operative inquiry requires connecting dealer status to the taxable event of sale; platforms operating on a principal to principal marketplace model assert they are service providers, while authorities point to statutory definitions and warehouse registrations to impose registration and compliance obligations. Interpretive principles like noscitur a sociis are urged to restrict expansive readings. Articles Value Added Tax - VAT and CST Tue, 07 Oct 2014 06:21:26 +0530 https://www.taxtmi.com/article/detailed?id=5859