Section 2(44) of CGST Act: Meaning of “Electronic Commerce” or “E-Commerce”

Definition of the term “Electronic Commerce” or “E-Commerce” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(44) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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