📄 Article
✓ Link checked
India
Free
Intermediate
Covers the one real loophole worth knowing before you assume the marketplace door is shut entirely: since October 2023, goods sellers (not services) can opt composition while listed on a TCS operator, but only intra-state.
Budget 2023: Composition Scheme Benefit to E-commerce Goods Suppliers
From Tax Ninja
- Finance Act 2023 dropped the words 'goods or' from Section 10(2)(d) and 10(2A)(c)
- Goods suppliers can now opt composition even while selling through an e-commerce operator
- The carve-out still requires supplies to stay intra-State, so a pan-India Amazon listing forces regular registration anyway
- Services suppliers through an e-commerce operator remain barred outright
