Taxes are of two kinds: Direct Taxes and Indirect Taxes. In the area of e-commerce, problems arise in Taxation of Income in the field of Direct Taxes and imposition of Customs Duty and Sales Taxes in the area of Indirect Taxes. In India, Income Tax and Customs Duty are imposed by the Central legislature whereas Sales Tax on sales that take place inside the state is levied by respective State legislatures. Central Sales tax is imposed by the Central legislature in the cases of sales taking place in the course of inter-state trade or commerce but the tax is collected and appropriated by the State from where the goods are sold. Where the sale takes place in the course of import into India, or export out of India, no tax is levied under the Central Sales Tax Act or under the Sales Tax laws of the States.
CITATION STYLE
Srivastava, D. K. (2018). Taxation of E-commerce: Problems and possible solutions. In Contemporary Issues in International Law: Environment, International Trade, Information Technology and Legal Education (pp. 447–457). Springer Singapore. https://doi.org/10.1007/978-981-10-6277-3_32
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