Every E-Commerce Operator has to collect TCS, from E-Commerce Sellers who supply goods or service through Such E-Commerce Operator, on consideration received from customers on behalf of E-Commerce Seller.
No TCS liability on Service through E-Commerce Operator by :-
· Unregistered Supplier of Hotel Accommodation or Club.
· Unregistered Supplier of Housekeeping Service
· Transporter of Passenger – Radio Taxi, Motor Cab or bike etc.
Rate of TCS is 1% of Consideration Received on behalf of E-Commerce Seller by E-Commerce Operator.
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