TCS on GST

This query is : Resolved

santosh Kumar sahoo (Querist)
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30 March 2023 Dear All, I have one query regarding GST on TCS applicability, When Multiple E-Commerce operator involve in a single transaction, Means From one E commerce portal using by another or more e-commerce portal for giving service to customer.

E.G from sky scanner Online portal using by Make my trip and other E commerce operator to issue ticket to the customer, Then in this case who will liable to collect TCS U/S 52 of CGST Act.

CA Sanat Pyne

CA Sanat Pyne (Expert)
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30 March 2023 As per Section 52 of the CGST Act, 2017, every e-commerce operator who is facilitating the supply of goods or services through its platform is required to collect tax at source (TCS) at a specified rate from the supplier.
In the case where multiple e-commerce operators are involved in a single transaction, the liability to collect TCS would depend on the agreement between the parties involved. If one e-commerce operator is providing the platform for the transaction and collecting the payment, it would be liable to collect TCS.
However, if multiple e-commerce operators are involved in different stages of the transaction and are collecting payments separately, each operator would be liable to collect TCS on the amount collected by it.
In the example you have provided, if Sky Scanner is providing the platform for the transaction and collecting the payment, it would be liable to collect TCS. However, if Sky Scanner and other e-commerce operators are collecting payments separately, each operator would be liable to collect TCS on the amount collected by it.