Definitions

Section 43B – Draft-Bills-Reports – ELECTRONIC COMMERCE – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 43B – CHAPTER – XIB ELECTRONIC COMMERCE 43B. Definitions In this Chapter, unless the context otherwise requires, – (a) aggregator means a person, who owns and manages an electronic platform, and by means of the application and a communication device, enables a potential customer to connect with the persons providing service of a particular kind under the brand name or trade name of the said aggregator; (b) brand name or trade name means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signatur

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