a aL cele ar ewes [eT ls Seo 52, we cqsi nc] = “Aes Andee GS1_means thy D0 colfectid ey 2 ae, t= Cerner _ Oprctor, from) ay wah a Acceived, At_ On. « fue pbunoly Ane wupplioe of ; eco t= dew provisuons Taxy snthudad Wits ro Be Hel sadiree tox ewvasiow vila collecting { sos abd Wey Baamsacese oP £- commerce Shurator i & pusory Whe owns , _ Sea aa spies fe commerce feet Siete oa cas pane {son wastentns bocaded’ ardor Laptuies . the t= comnence ofrator di disptap [ semnicece lon 56 ducers fount esas bd guppied [ oy dBabuabs ane Borarey 20 ine [lance demand) aiwowdey Operant Subir . [olin CONSIDEAMION SS AECeveD BY THe OPERATOR, [oy cenner OF he, dopruiet, Toe 1s 10 be DEDUCIER Ye WIM An NET Amount 12 T06€ Paip 10 SUPPLIER, oe uname to { (oni) es . seas a {| Amacane Amado aa. | lie aaege fof oui) ca en Utero neat tpi, Fe as tench Kuni) 2 ee i eee ( malicaaie a Mable, to deduct Ics| o| The {punning Sones Any _e- commerce enue Tes t- | | | = eee eb Thams oir oe Hewsekeepy _Atoonvedodiow oo pass a Sownées ihe ie it t= 0 Se OLA, UBER, tele Be te Uabarvitep.[ x Are you a e-commerce operator = 3 : | Liable to collect tax on Net Value of Taxable Supplies @ 1% FIGURE 10.1 : COLLECTION OF TAXS paciteaion REQVIKEMENTS UNDER “José (Biekee to Mea RTORY REG Be sto ee Steed pacnlboetony 7 S——_ Ri a E£- carers Ihe, ‘ a spas Ha apie § Sas B Se, | cattece Ves, pine Grew" ee eel | Spurectore [Olina Haan Toggreqate sian tegplice ete jen) ee eased fosad Z € RO- Lanse sy aan ed. Evameiinl ! ies eet ca oe pins vosteary Niet) fe cea)Note (B\_tne Sapphions of, Sewice (Qtr stan Aten —— | be Ceminekcn Onn inter, samdes- \| ost x |B) Pw E-commerce Ohrrntor Muse agieter |_ drowesp Aho for thot Les ds ce treard, As A upp, gmdir nounal pipet i 1G) Pr © tominance Muse _Hratetes drsetfe Ai Soe af wWhtery de tappics ae Ww Meesper TCS provisions under GST. Comment whether registration would be required in the following cases or not as | Exam from tes) + Hotel accommodation/clubs (un-registered suppliers). * Transportation of passengers - radio taxi, motor cab or motorcycle. + Housekeeping services like plumbing, carpentry etc. | | (unregistered suppliers). RK(Delhi) - an e-commerce operator YES LLRK(Delhi) - a registered supplier starting working as | YES “| e-commerce operator. | J Bx@amn) ~ an e-commerce operator supplying services of any Hof the following suppliers : ¢ NO (goods through | Chee, expen) - a registered supplier sell ‘ommerce operator (e.g. Amazon), (NO RK(Delhi) providing services tha through e-commerce operatbi'(e.g. turnover €13 Lakhs. (eramteneraeBoe) ( ( (&43 Lakhs.“ ( mo thonZoL) RK(Delhi) providing housekeeping servi Bish OM) ecommerce operator (e.g. Saar sa aggregate turnover é RK(Delhi) providing housekeeping services through e-commerce operator (e.g. Amazon) with aggregate turnover 8 Lakhs. (Low tran % Lov) ae@)] ene troment 8e gH i e eons =O Tfes 4s deduetia, Aho Morey . 3 os I AW WIN thw ef G_ mote aCe wither soxwl gs goon the | una Parr ae Teen @ | v Wucbtn ane end wliiny Jothays often ok neSnir OS] under Gt _) Mas, widue a under TGH | Onrer-saw r oO Secpplis (Q) Ne Vat @ = fora Value danasetevgpis T tonote Y A gods ard fey Sewer nS - © iy ag gai A2_tho MUpplins sivorges tho E-cenuresce gp | Runt) Cova ie Fata TN fos the soko ws E18 lawns Cur of UR B wert € Adan were duning athe Maw Of July A080 || aeaet saute Roy (Aewme’) tr FE Basia lad fai 2 Z [2 lawns) | ds Mose de deduct Tos © if. oh tp lanes =e a | Chiptaar Shon pay TAT 49 Government ond, | Butane ZH, belom 2,200 “ps~) 40 bey (aay,