<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes, every e-commerce operator (other than an operator required to pay tax under section 9(5) of the CGST Act, 2017) is required to collect tax where consideration with respect to a taxable supply is collected by such e-commerce operator. (Refer to Section 52(1) of the CGST Act, 2017.)</span></span></p>