E-COMMERCE OPERATOR FRAMEWORK

E.1 — Amazon facilitating intra-Delhi B2C supply (TCS)

Facts: Amazon facilitates intra-Delhi supply by Delhi seller Rs. 10,000 to Delhi customer post 10.07.2024.

Computation / Steps:

Step 1. Seller charges Rs. 10,000 + GST (CGST + DGST per goods rate).

Step 2. Amazon (ECO) collects TCS at 0.5% combined (post 10.07.2024 Notif 15/2024) = Rs. 50.

Step 3. Split — CGST 0.25% + DGST 0.25% = Rs. 25 + Rs. 25.

Step 4. Amazon deposits TCS to government via GSTR-8.

Step 5. Seller claims TCS credit in GSTR-2A / GSTR-3B.

Result: TCS framework post-10.07.2024 — 0.5% reduced rate. Major working-capital relief.

E.2 — Uber inter-State passenger service (s. 5(5) deemed-supplier)

Facts: Mumbai passenger books Uber from Mumbai to Pune Rs. 1,500.

Computation / Steps:

Step 1. Per Notif 17/2017-IT(R) — radio taxi via ECO under s. 5(5) IGST deemed-supplier framework.

Step 2. Pune is Maharashtra → intra-Maharashtra inter-city.

Step 3. Per s. 12(9) — passenger transportation POS = embarkation = Mumbai.

Step 4. Intra-Maharashtra — CGST + MGST.

Step 5. Uber as deemed supplier pays CGST 2.5% + MGST 2.5% = Rs. 75 (5% rate without ITC).

Step 6. Driver does not charge GST directly; Uber's framework controls.

Step 7. Customer pays Rs. 1,575 inclusive.

Result: Uber as deemed supplier under s. 5(5). Driver de-recognized as primary supplier. 5% rate without ITC.

E.3 — Zomato restaurant delivery post 01.01.2022

Facts: Delhi customer orders restaurant meal Rs. 800 via Zomato; Mumbai restaurant.

Computation / Steps:

Step 1. Inter-State (Mumbai restaurant to Delhi customer) — IGST.

Step 2. Per Notif 17/2021-CT(R) — restaurant services via ECO post 01.01.2022 under s. 5(5) IGST.

Step 3. Zomato pays IGST 5% = Rs. 40 (without ITC).

Step 4. Restaurant does not charge tax separately.

Step 5. Customer pays Rs. 840 inclusive.

Step 6. Major shift post-01.01.2022 for ECO restaurant framework.

Result: Zomato as deemed supplier post-01.01.2022. 5% IGST without ITC. Inter-State framework.

E.4 — Airbnb accommodation booking

Facts: Mumbai customer books accommodation Rs. 5,000/night for 3 nights in Goa via Airbnb; non-registered host.

Computation / Steps:

Step 1. Per Notif 17/2017-IT(R) — accommodation via ECO under s. 5(5) deemed-supplier (where host not required to register under s. 22).

Step 2. Per s. 12(3)(b) — accommodation POS = property location = Goa.

Step 3. Intra-Goa supply — CGST + Goa SGST.

Step 4. Airbnb pays CGST + Goa SGST at applicable rate (12% / 18% per room tariff).

Step 5. Total per night Rs. 5,000 + GST.

Step 6. Host does not register separately if turnover below threshold.

Result: Airbnb as deemed supplier for non-registered hosts. Intra-Goa CGST + Goa SGST framework.

E.5 — UrbanClap (housekeeping services) via ECO

Facts: Delhi customer books plumber Rs. 2,000 via UrbanClap; non-registered plumber.

Computation / Steps:

Step 1. Per Notif 17/2017-IT(R) — housekeeping services via ECO under s. 5(5) where supplier not required to register.

Step 2. Intra-Delhi supply.

Step 3. UrbanClap pays CGST 9% + DGST 9% = Rs. 360 (18% rate).

Step 4. Plumber does not register/charge tax.

Step 5. Customer pays Rs. 2,360 inclusive.

Result: UrbanClap as deemed supplier for non-registered housekeeping providers.