30Sep 2016

INDIAN E-COMMERCE SECTOR - WILL IT BE EVOKED IN THE LIGHT OF GST?

  • Assistant Professor, Department of Commerce (S/F) ,St.Xavier’s College for Women, Aluva.
  • Research Scholar, Department of Commerce, St.Xavier’s College for Women, Aluva.
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E- Commerce industries are growing day by day as the web expansion by the Information Technology. E-Com industries can turn even one’s bedroom as a shopping mall without any delay. Do such a magical business contributing to the revenue pool as they supposed to be? Now in India the taxman may make a really disappointing node for this question. But the GST implementation will allow the taxman of the country to take a relief breath, as great many issues of E- com Taxation will vanish thereby. This paper is a very humble effort to go through the loopholes used by E-Com companies of existing indirect taxation practices and how the problems are addressed in GST.


[Jomsy Thomas, Radhika V R and Anna Celine E J. (2016); INDIAN E-COMMERCE SECTOR - WILL IT BE EVOKED IN THE LIGHT OF GST? Int. J. of Adv. Res. 4 (Sep). 2164-2166] (ISSN 2320-5407). www.journalijar.com


Jomsy Thomas


DOI:


Article DOI: 10.21474/IJAR01/1702      
DOI URL: https://dx.doi.org/10.21474/IJAR01/1702