Electronic Commerce Operator – Sec 2(45)
- “electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
- While an aggregator (Ola, Swiggy, etc.) only connects the customer with the supplier/ service provider, an e-commerce operator (Flipkart) facilitates the entire process of the supply of goods/ provision of service.
- Under the GST law, even aggregators would be covered under the definition of ‘electronic commerce operator’.