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    <title>E-commerce Operator Status Confirmed: Applicant Must Collect Tax at Source Under GST Framework, Not Just Facilitate Transactions.</title>
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    <description>Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of &quot;Agent&quot; - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant&#039;s contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.</description>
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      <description>Exemption from GST - Collection of tax at source u/s 52 - Electronic commerce operator - Exclusion of &quot;Agent&quot; - Exemption under Notification No. 52/2018 - The AAR determined that the applicant operates as an electronic commerce operator, not as an agent of DGIPL. Despite the applicant&#039;s contention of acting merely as a platform for transactions between DGIPL and customers, the agreement terms and the handling of transactions classify the applicant as an E-commerce operator responsible for tax collection at source under Section 52 of the CGST Act.</description>
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