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    <title>Impact of Covid-19 on E-commerce</title>
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    <description>E commerce operators are subject to Goods and Services Tax registration regardless of supply value and cannot claim threshold exemption; for certain services supplied through their platforms the operator is liable for GST and must self assess and file periodic returns. Where the operator collects consideration for taxable supplies facilitated on its platform, it must perform Tax Collection at Source on the net value of those supplies.</description>
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