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E-commerce and GST in India

by Astha Ahuja

ISBN 10: 8177085417 ISBN 13: 9788177085419

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Hardcover. Condition: Brand New. Brand New! Fast Delivery, Delivery within 8-14 working Day Only , Excellent Quality, Printing In English Language, Quick delivery by FEDEX & DHL. USPS & UPS Act. Our courier service is not available at PO BOX& APO BOX. Ship from India & United States. Seller Inventory # BIOGRE5690

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E-Commerce and GST in India

Astha Ahuja

Published by New Century Publications, 2022

ISBN 10: 8177085417 ISBN 13: 9788177085419

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Seller: Vedams eBooks (P) Ltd, New Delhi, India

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Hardcover. Condition: New. Contents: 1. Features and Marketing of Services. 2. Marketing and E-commerce. 3. Evolution and Approaches to E-commerce. 4. Factors Affecting Growth of E-commerce. 5. Issues in E-commerce. 6. Growth of Service Sector and E-commerce in India. 7. Foreign Direct Investment (FDI) in Services. 8. E-commerce Retailers in India. 9. Alibaba. 10. Amazon and Jabong. 11. Snapdeal and Flipkart. 12. Taxation of E-commerce. 13. E-commerce and Goods and Services Tax (GST). 14. GST in Select Countries of the World 15. Conclusions. References/Bibliography. Index. For ages, business has been based on physical presence, and physical delivery of goods and services. In e-commerce (electronic commerce), neither physical presence is required nor physical delivery if services are digitized, such as software, videos, books, music and even newspapers and magazines. Suppliers can instead send the products in digital form over the internet, saving both time and cost. Hence, it is difficult to apply the traditional rules of taxation. E-commerce can be described as the marketing of products that occurs over the internet and mobile. E-commerce is a novel form of marketing which has been developed in conjunction with the ever-growing popularity of the internet and website marketing. Being a relatively new form of marketing in India, majority of corporations continue to market themselves with use of the traditional methods of print magazine advertisements and television commercials. Goods and Services Tax (GST) was introduced in India from July 1, 2017. GST is a tax on goods and services with comprehensive and continuous chain of set-off benefits up to the retailer level. It is essentially a tax only on value addition at each stage, and a supplier at each stage is permitted to set-off, through a tax credit mechanism, the GST paid on the purchase of goods and services. Ultimately, the burden of GST is borne by the end-user (i.e. final consumer) of the commodity/service. There are special provisions in GST regarding supply of goods or services over digital or electronic network. Government has specified categories of services the tax on which shall be paid by the electronic commerce operator if such services are supplied through him. This book provides a comprehensive account of the nature of services, e-commerce and its treatment under goods and services tax (GST). Seller Inventory # 138658A

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