Section 43B of GST – Definitions for Electronic Commerce. Complete Details for GST Section 43B, In this section you may find all details for Definitions for Electronic Commerce as per GST Model Law. Detailed Analysis of GST Section 43B of GST Model Law – Definitions for Electronic Commerce. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 43B. Check Section wise analysis of GST Model Law, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 43B of GST Model Law – Definitions for Electronic Commerce, gst all sections and definitions. Now Check more details from below…..
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Section 43B of GST – Definitions for Electronic Commerce
In this Chapter, unless the context otherwise requires, –
(a) ‘aggregator’ means a person, who owns and manages an electronic platform, and by means of the application and a communication device, enables a potential customer to connect with the persons providing service of a particular kind under the brand name or trade name of the said aggregator;
(b) ‘brand name or trade name’ means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a service and some other person using the name or mark with or without any indication of the identity of that person;
(c) ‘branded Services’ means services which are supplied by an electronic commerce operator under its own brand name or trade name, whether registered or not;
(d) ‘electronic commerce’ shall mean the supply or receipt of goods and / or services, or transmitting of funds or data, over an electronic network, primarily the internet, by using any of the applications that rely on the internet, like but not limited to e-mail, instant messaging, shopping carts, Web services, Universal Description, Discovery and Integration (UDDI), File Transfer Protocol (FTP), and Electronic Data Interchange (EDI), whether or not the payment is conducted online and whether or not the ultimate delivery of the goods and/or services is done by the operator;
(e) ‘electronic commerce operator’ shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection there with but shall not include persons engaged in supply of such goods and/or services on their own behalf.
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