BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
With the rise of online shopping platforms like Amazon, Flipkart, Zomato, and Swiggy, the role of e-commerce operators in India’s economy has become more significant than ever. But with that growth comes compliance—and that’s where GST steps in. In this blog, we explain the gst on e commerce operator services, who is liable to pay it, and how it impacts sellers and platforms.
As per GST law, an E-Commerce Operator (ECO) is any digital platform that:
Examples include marketplaces (Amazon, Flipkart), food delivery platforms (Swiggy, Zomato), and ride-hailing apps (Ola, Uber).
| Service | GST Rate |
|---|---|
| Commission charged by ECO | 18% |
| Delivery charges (collected by ECO) | 18% |
| Listing, hosting, and tech fees | 18% |
| Restaurant service through ECO | 5% |
So, the gst on e commerce operator services like commissions, convenience fees, and hosting charges is 18%.
Platforms must collect TCS @1% on the net value of taxable supplies and deposit it with the government.
| TCS Rate | GST Type |
|---|---|
| 0.5% CGST + 0.5% SGST | Intra-state |
| 1% IGST | Inter-state |
Sellers can claim credit for TCS collected by the platform while filing GSTR-3B.
If you sell on an ECO like Flipkart, Amazon, or Zomato, GST registration is mandatory—even if your turnover is below ₹20 lakh. This is because Section 24 of the CGST Act overrides the exemption limit.
Sellers can claim ITC on:
Understanding the gst on e commerce operator services is crucial for sellers, platforms, and even end consumers. It ensures transparency in commissions, taxes, and compliance across India’s growing digital marketplace.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.