LIST OF RELEVANT PROVISIONS :

1. Section 43B: E-commerce related definitions
2. Section 43C: TCS
3. Section 3(4): Supply of a branded service by an aggregator
4. Section 7: Levy and collection of CGST / SGST
5. Section 9: Taxable person
6. Section 19 r/w Schedule – III (para 5(i), (viii), (ix) & (x): Categories of persons
who are required to get registered notwithstanding the general provisions
relating to threshold
7. Section 3 & 3A of IGST Act: Nature of supply
8. Section 4 of IGST Act: Levy and collection of IGST
9. Section 5 of IGST Act: Place of provision for goods
10. Section 6 of IGST Act: Place of provision for services