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    <title>Supply Made through e-commerce operator</title>
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    <description>Ordinarily the seller is responsible for charging and remitting GST on goods sold through an e-commerce platform; the e-commerce operator is liable to pay GST only for a limited, notified class of supplies where it is treated as the supplier. Platform models (marketplace, aggregator, inventory) influence supplier treatment. E-commerce operators commonly collect TCS on consideration they handle, remit it to the government, and the TCS is passed as credit to the seller. Sellers should assess turnover and product character when determining GST obligations.</description>
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