Clarification on TCS liability under section 52 of the RGST Act, 2017 in case of multiple E-commerce Operators in one transaction

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....iability under section 52 of the RGST Act, 2017 in case of multiple E-commerce Operators in one transaction. Reference has been received seeking clarification regarding TCS liability under section 52 of the Rajasthan Goods and Services Tax Act, 2017 (hereinafter referred to as "RGST Act"), in case of multiple E-commerce Operators (ECOs) in one transaction, in the context of Open Network for Dig....

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....been sought as to which ECO should deduct TCS and make other compliances under section 52 of RGST Act in such situations, as in such models having multiple ECos in a single transaction, both the Buyer-side ECo and the Seller-side ECo qualify as ECos as per section 2(45) of the RGST Act. 3. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law acro....

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....T Act, including collection of TCS, is to be done by the supplier-side ECO who finally releases the payment to the supplier for a particular supply made by the said supplier through him. e.g. : Buyer-side ECO collects payment from the buyer, deducts its fees/commissions and remits the balance to Seller-side ECO. Here, the Seller-side ECO will release the payment to the supplier after deduction ....