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Buying or selling through an online marketplace does not, by itself, make a taxable supply GST-free or mean the platform pays all the tax. In India, the main change is who collects or reports tax: marketplaces generally collect seller-side tax at source (TCS) under section 52 when they collect payment, while the operator is liable for GST on specified notified services under section 9(5). The GST Council’s 2024 material records a reduction in section 52 TCS from 1% to 0.5% total; sellers handling a particular filing period should check the effective notification and date.
What changes when a sale happens through a marketplace?
GST treatment depends on the supply, the seller and the marketplace’s role in the transaction—not simply on the fact that a website or app facilitated the order. Two mechanisms matter most:
- Section 52 TCS: When an e-commerce operator (ECO) collects consideration for taxable supplies made through it, it generally collects TCS from the supplier on the net value of those supplies. TCS is a seller-side collection and reporting mechanism; it is not the GST rate charged to the buyer and does not replace the seller’s obligation to determine the tax due on the supply.
- Section 9(5) liability: For specified notified services, the operator pays GST as if it were the supplier. This is a distinct arrangement, not the general rule for every marketplace sale.
CBIC’s sectoral FAQ on e-commerce explains the distinction and the role of the operator when it collects consideration.
How much TCS does a marketplace collect?
The GST Council’s material for its 53rd meeting records a reduction in the section 52 TCS rate from 1% to 0.5% total. The reduced split is 0.25% CGST plus 0.25% SGST/UTGST for intra-state supplies, or 0.5% IGST for inter-state supplies. The Council material describes a recommendation and proposed notification wording, so confirm the operative notification and effective date for the tax period being filed. The older CBIC FAQ still displays the earlier 1% rate; do not treat that figure as the current rate without accounting for the later change.
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GST Council 53rd-meeting material describes the former rate as 1% total—0.5% CGST plus 0.5% SGST/UTGST or 1% IGST—and records the recommended reduction to 0.5% total. The rate is not a universal GST charge added to a buyer’s bill: it is TCS collected from the seller under section 52.
What marketplace sellers need to do
Check registration eligibility
CBIC’s general FAQ says suppliers making supplies through an operator required to collect TCS under section 52 are ordinarily required to register. There is also a limited route for certain goods suppliers to make supplies through an ECO without the usual registration, subject to specified conditions and portal enrolment. GST Council newsletter material discusses this route but does not set out all current eligibility conditions. It should not be treated as a blanket exemption for every small or low-turnover marketplace seller.
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Before relying on the route, verify the current notification and portal requirements for the seller’s circumstances. The available material does not establish a general turnover ceiling, eligibility for inter-state sales, or availability across all platforms. See the GST Council newsletter on enrolment for certain unregistered suppliers.
Reconcile TCS against orders and returns
CBIC’s FAQ says returns of 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. Because this is undated FAQ guidance, check the current statutory text and applicable filing instructions when managing compliance.
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For a useful reconciliation, match marketplace order and settlement records with cancellations, returns, the operator’s TCS reporting and the seller’s own tax records. A settlement amount alone does not establish the seller’s GST liability: TCS and GST due on the supply are separate calculations.
Use the right GSTR-1 reporting route
GST Portal GSTR-1 instructions distinguish section 52 supplies, for which the operator collects TCS, from section 9(5) supplies, for which the operator pays tax. The section 52 flow asks for the operator’s GSTIN and net supply and tax values. Keep the two categories separate when preparing returns; they assign different responsibilities.
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Consult the portal’s GSTR-1 instructions and the reporting amendments in Notification No. 12/2024-Central Tax for the relevant return period.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.When does the marketplace pay GST itself?
An ECO is not automatically liable for GST on every transaction it facilitates. Under the section 52 pattern, it collects TCS from the supplier where it collects the consideration. For specified services notified under section 9(5), the operator is liable to pay the tax as if it were the supplier. Whether section 9(5) applies depends on the service and the applicable notification; the marketplace’s involvement alone is not enough to establish it.
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CBIC describes the operator’s section 52 and section 9(5) roles in its e-commerce FAQ. The GST Portal’s GSTR-1 guide reflects the separate reporting treatment.
What online marketplace buyers should check
There is no single GST rate for all online purchases. The applicable treatment depends on the goods or service, its classification, the place of supply, exemptions and notifications that apply to the transaction. Without the specific item or service and transaction details, a rate cannot be determined.
For a registered supplier’s invoice, check the supplier’s identity, invoice date and serial number, description and value of the supply, tax rate and tax amount, along with the other particulars required by the invoice rules. The CGST Act provides: “No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.” A tax line should therefore correspond to a lawful supply and the applicable invoice treatment—not to a blanket assumption that online purchases all carry the same GST.
See the CGST Act and CBIC’s GST invoice rules for the statutory provisions and invoice particulars.
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