Section 2(45) of CGST Act: Meaning of “Electronic Commerce Operator” or “E-Commerce Operator”

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

As per Section 2(45) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.

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

Section 2 of CGST Act, 2017: Definitions

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