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

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?

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3 Replies

CA Parth Shah (Job - Practicing in GST) (141 Points)
Replied 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) (55030 Points)
Replied 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%