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    <title>Clarification on TCS liability under section 52 of the HGST Act, 2017 in case of multiple E-commerce Operators in one transaction.</title>
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    <description>Where multiple e commerce operators are involved and the supplier side ECO is not the supplier, the supplier side ECO who finally releases payment to the supplier must collect TCS and perform related compliances; if the supplier itself is an ECO, the buyer side ECO must collect TCS when making payment to that supplier.</description>
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      <description>Where multiple e commerce operators are involved and the supplier side ECO is not the supplier, the supplier side ECO who finally releases payment to the supplier must collect TCS and perform related compliances; if the supplier itself is an ECO, the buyer side ECO must collect TCS when making payment to that supplier.</description>
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