Impact of gst on e- commerce industry in india

Abstract

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganised retail sector category. TheGovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. Thepresent study identifying the impact of GST in ecommerce industry and advantages anddisadvantages of GST for e-commerce.