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Selling of online Video lecutres will be counted as a e-commerce activity

699 views 4 replies

Salim Shaikh

17 Points Posted on 12 May 2020

One person is selling lectures online and also dvd's are available.It will be counted as a e-commerce activity?
It will get exmeption under entry 22 of exemption list?

Replies (4)

CA Parth Shah

Job - Practicing in GST

141 Points Posted on 12 May 2020

No that can't be considered as E Commerce Activity it is medium of selling because it does not satisfy definition of E Commerce Operator and Participant

it is like I am creating my website and sell product on it hence shall be liable for GST

else still confused, elobrat query in legible

Pankaj Rawat

GST Practitioner

55067 Points Posted on 13 May 2020

As per Definition u/s 2(44), 2(45) , E-commerce & E-commerce Operator is supply of Goods or Services over digital or electronic platform .

So you can cover under kind of E-commerce , but the applicability of TCS will be applicable as per the provision of Sec 52 of CGST Act.

Basically if display goods on site is supplied by you & the payment for the same being received by you then GST is applicable , but TCS is not applicable.

As per Notification 13/2018 CT (R) , Under Entry No 22 ,on E-books, GST Rate is 5%

POOJA AGGARWAL

director

99 Points Posted on 13 May 2020

Selling online lectures is a supply of service and it is taxable @ 18%.

John Mathew

2 Points Posted on 08 January 2026

Yes, selling recorded videos or lectures online is treated as a commercial supply of services, not automatically exempt under Section 22. The Section 22 benefit applies only if your total turnover stays below the GST threshold; once it crosses, registration is mandatory. Using platforms like VPlayed helps track paid access, turnover, and invoices clearly, which makes GST compliance much easier as you scale.