https://www.taxtmi.com/article/detailed?id=5909 VAT within a State is leviable on sale of goods by a dealer or person liable to be registered; agents effecting purchase or sale on behalf of principals resident in the State are liable for VAT on those transactions. An e commerce platform that performs distribution, supply, handling, warehousing or door to door delivery may be treated as a dealer and attract VAT registration and liability to the extent of those activities. CST applies where goods move inter State as a consequence of sale, with revenue to the originating State. en-us Sat, 15 Nov 2014 15:08:19 +0530 Sat, 15 Nov 2014 15:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5909 VAT within a State is leviable on sale of goods by a dealer or person liable to be registered; agents effecting purchase or sale on behalf of principals resident in the State are liable for VAT on those transactions. An e commerce platform that performs distribution, supply, handling, warehousing or door to door delivery may be treated as a dealer and attract VAT registration and liability to the extent of those activities. CST applies where goods move inter State as a consequence of sale, with revenue to the originating State. Articles Value Added Tax - VAT and CST Sat, 15 Nov 2014 15:08:19 +0530 https://www.taxtmi.com/article/detailed?id=5909