<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">As per the definitions in Section 2 (44) and 2(45) of the CGST Act, 2017, you will come under the definition of an &ldquo;electronic commerce operator&rdquo;. However, according to Section 52 of the Act ibid, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In cases where someone is selling their own products through a website, there is no requirement to collect tax at source as per the provisions of this Section. These transactions will be liable to GST at the prevailing rates.</span></span></p>