Definitions - Section 164 of the Finance Act, 2016

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Full Text of the Document

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.... online sale of goods owned by the e-commerce operator; or * online provision of services provided by the e-commerce operator; or * online sale of goods or provision of services or both, facilitated by the e-commerce operator; or * any combination of activities listed in clause (i), (ii) or clause (iii) "online sale of goods" and "online provision of services" shall include one or more of t....