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    <title>Assessee would be considered as electronic commerce operator when digital gold is sold through the platform and sale amount is directly paid through escrow account for which commission is charged</title>
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    <description>Operation of a digital platform that lists and facilitates sale of another&#039;s digital gold, with proceeds routed through an escrow account and the platform charging a commission, qualifies the platform as an electronic commerce operator. As such, the platform is required to collect tax at source under the relevant provision and to obtain compulsory registration as an e-commerce operator.</description>
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