Whether supply of third-party goods through own online platform attracts E-commerce operator status and obligation to collect TCS ?
TRT-2026-1294

Issue Favourable to Tax Payer ?:- no

Held - In the instant case the applicant owns digital platform ('ChangeJar' APP), for offering sale of DGIPL's digital gold. Further, it is observed that the agreement entered by the applicant with M/s DGIPL is for distribution and thus it is termed as 'Distribution Agreement'.

In view of the above clause, it is clearly evident that neither the applicant nor the DGPIL are agent to each other and thus the contention of the applicant tha.....