Abstract
This article was written in February, 2017. Since then the Central Goods and Services Tax Bill (CGST) has been passed by Parliament and has been notified in April, 2017. The article explores the interplay between India's upcoming Goods and Services Tax (GST) regime and its growing e-commerce sector. It does so by mapping the major features of the GST regime and the e-commerce sector. Thereafter, by analysing the Model GST Law circulated by the Central Board of Excise and Customs, it voices the major concerns of the e-commerce players and argues that Law must be re-thought to prevent a regulatory overburden. First, I briefly comment on various aspects of the Goods and Services Tax (GST), then e-commerce, and finally on treatment of e-commerce by GST.
Recommended Citation
Majumder, Sumit Dutt
(2016)
"GST and E-Commerce,"
National Law School of India Review: Vol. 28:
Iss.
2, Article 8.
Available at:
https://repository.nls.ac.in/nlsir/vol28/iss2/8
