(6)For the purposes of this section, e-commerce operator shall be deemed to be the person responsible for paying to e-commerce participant.Explanation. - For the purposes of this section,-(a)"electronic commerce" means the supply of goods or services or both, including digital products, over digital or electronic network;(b)"e-commerce operator" means a person who owns, operates or manages digital or electronic facility or platform for electronic commerce;(c)"e-commerce participant" means a person resident in India selling goods or providing services or both, including digital products, through digital or electronic facility or platform for electronic commerce;(d)"services" includes "fees for technical services" and fees for "professional services", as defined in the Explanation to section 194J.'.
