Comprehensive Analysis of GST on Digital Services and E-Commerce Transactions

This publication provides an in-depth analysis of the GST framework applicable to digital services and e-commerce transactions in India. The article covers the nuances of determining the place of supply, tax collection at source (TCS) requirements for e-commerce operators, and recent judicial pronouncements affecting the sector. Special emphasis is placed on the treatment of cross-border digital services and the challenges faced by marketplace operators. The publication includes practical examples and case studies to help businesses navigate complex GST compliance requirements in the digital economy.