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Buying or selling through an online marketplace does not, by itself, change whether a taxable supply attracts GST. The main difference is how the transaction is collected and reported: in the ordinary marketplace arrangement, the operator may collect tax at source (TCS) from the seller, while for certain notified services the operator is responsible for paying GST as if it were the supplier. Buyers should look to the invoice and the product or service—not the fact that it was purchased online—to understand the GST charged.
What changes for each participant
Marketplace sellers
- Registration: The general rule described in CBIC’s e-commerce FAQ is that suppliers using an operator required to collect TCS under section 52 ordinarily need GST registration. A later, limited route allows certain goods suppliers to make supplies through an operator without registration if they satisfy specified conditions and complete portal enrolment. The GST Council’s June 2024 newsletter discusses that route, but does not reproduce all current eligibility conditions. Do not assume it applies to every small seller; verify the applicable notification and portal requirements for your circumstances.
- Settlement is not the GST rate: Section 52 TCS is collected by the operator from the supplier. It is not an additional GST rate charged to the buyer and does not replace the seller’s need to determine the tax treatment of the supply.
- Returns and records: CBIC’s FAQ says returned taxable supplies reduce the net value used to calculate TCS. It also says the operator remits collected TCS to the government within ten days after the end of the month in which it was collected. Sellers should reconcile orders, cancellations and returns against marketplace settlements and tax records.
- Return reporting: GSTR-1 instructions distinguish supplies where the operator collects TCS under section 52 from notified supplies where the operator pays tax under section 9(5). The GST Portal GSTR-1 instructions describe operator GSTIN and net supply and tax values for section 52 reporting. Keep the two reporting treatments separate.
Marketplace operators
An e-commerce operator (ECO) is not automatically responsible for all GST on every transaction listed on its platform. In the usual section 52 arrangement, the operator collects TCS where it collects consideration for taxable supplies, subject to the section 9(5) exception. For services specifically notified under section 9(5), the operator is liable to pay the tax as if it were the supplier. CBIC’s e-commerce FAQ explains the distinction. The two mechanisms should not be treated as interchangeable.
Marketplace buyers
There is no single GST rate for online purchases. The applicable treatment depends on the particular goods or service, its classification, the place of supply, exemptions and relevant notifications. For a registered supplier, the invoice particulars include the supplier’s identity, date and serial number, description and value of the supply, tax rate and tax amount. The CGST Act also provides: “No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.” See the CGST Act and CBIC’s invoice rules. For a particular purchase, use the invoice and the item or service details; the available official material does not establish a rate for an unspecified product.
How section 52 TCS differs from section 9(5)
| Situation | Who handles the tax step | What it means |
|---|---|---|
| Ordinary taxable supply through an ECO that collects consideration | The ECO collects TCS from the seller under section 52. | TCS is a seller-side collection and reporting mechanism, not the GST rate on the buyer’s invoice. |
| A service notified under section 9(5) | The ECO pays the GST on the supply as if it were the supplier. | This is operator liability for the supply tax, distinct from collecting TCS from a seller. |
The applicable reporting treatment also differs. GST Portal GSTR-1 guidance has separate reporting workflows for section 52 and section 9(5) e-commerce supplies; consult the portal instructions for the return being filed.
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The marketplace TCS rate changed in 2024
The GST Council’s material for its 53rd meeting records a reduction in the total TCS rate from 1% to 0.5%. The reduced split stated in that material is:
- Intra-state supplies: 0.25% CGST plus 0.25% SGST or UTGST.
- Inter-state supplies: 0.5% IGST.
The Council document describes the earlier rate as 1% total—0.5% CGST plus 0.5% SGST or UTGST for intra-state supplies, or 1% IGST for inter-state supplies—and records the recommendation and proposed notification wording for the reduction. Some older CBIC FAQ text still displays the 1% figure. The Council material is therefore important context, but for an actual filing you must confirm the operative notification and effective date for the relevant tax period. See the GST Council 53rd-meeting material.
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What sellers should reconcile
For a marketplace seller, the useful check is to match transaction-level activity with the operator’s settlement and the return treatment. Returns of taxable supplies affect the net value for section 52 TCS, while section 9(5) supplies follow the operator-liability route. The CBIC FAQ states that an ECO pays collected TCS within ten days after the end of the month of collection; because this is undated FAQ guidance, verify the current statutory requirement before relying on it for compliance.
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What is not established by a general explanation
The limited enrolment route for some unregistered goods suppliers is conditional. The official newsletter discussion does not provide all current eligibility rules, so it does not support a universal turnover ceiling or a blanket claim about inter-state eligibility or availability on every platform. Sellers should check the applicable notification and current GST Portal guidance before using that route. Likewise, a particular buyer’s GST rate cannot be determined without the product or service classification and transaction details.
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