Redressal Commission established under sub-section (1) of section 28; (16) "e-commerce" means buying or selling of goods or services including digital products over
words, figures and letters "comes into force or arising from any e-commerce supply or services made or provided or facilitated on or after
taken by the Central Government to prevent unfair trade practices in e-commerce, direct selling under section 94; (zh) the amount for compounding offences under
section 90A. Explanation 2.—For the purposes of this clause,–– (i) “e-commerce supply or services” shall have the meaning assigned to it in clause
letters and figures "Chapter, and to consideration received or receivable for e-commerce supply or services made or provided or facilitated on or after ... after clause (c), the following clause shall be inserted, namely:- '(ca) "e-commerce operator" means a non-resident who owns, operates or manages digital
Income Tax Act, 1961
194O. Payment of certain sums by e-commerce operator to e-commerce participant.
(1) Notwithstanding anything to the contrary contained ... 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
selling, etc. - For the purposes of preventing unfair trade practices in e-commerce, direct selling and also to protect the interest and rights of consumers
account of sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator through its digital or electronic ... this Chapter; (e) clause (d) shall not apply to any amount or aggregate of amounts received or receivable by an e-commerce operator
E), dated 31.1.2019 (w.e.f. 7.11.2017).] [(i) An entity having equity participation by e-commerce marketplace entity or its group companies or having control ... E), dated 31.1.2019 (w.e.f. 7.11.2017).] Note:Foreign investment is not permitted in inventory based model of e-commerce.
15.2.4
Sale of services through
Invoice Value (FOB)
Consignee’s Name and Address
Whether export using e-commerce Yes/No
Whether under MEIS scheme