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

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)
Quick Summary
This discussion explores whether selling online video lectures and DVDs constitutes an e-commerce activity for GST purposes. While some argue it's a direct sale of services, others suggest it might fall under e-commerce definitions, potentially triggering TCS provisions. Clarification is sought regarding exemptions under Entry 22, with the consensus leaning towards it being a taxable supply of services at 18%, rather than an e-book exemption. The importance of GST registration thresholds and using platforms for compliance is also highlighted.

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

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.

 
 

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