What is the meaning of aggregator? Who is liable in the case of aggregator? What will be if aggregator or any his representative does not have any physical presence in taxable territory?

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h, 2015 , the concept of aggregator is introduced. As per Rule 2(1)(aa), "aggregator" means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator. As per Rule 2(1)(d)(iAAA), "per....