E Comm Operatror & Sch III

Uday Rathi (133 Points)

30 August 2019  
If a person, is a ecom operator[who receives orders & money from purchaser (automatic in Indian Currency through Paypa) 1st and then he pays to seller],
Purchaser and seller are outside India and goods are not entering India

Whether he will fall under SCH 3 para 7?
or
TCS provisions will attract?