Question 5 – Draft-Bills-Reports – Electronic Commerce – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. Who is an aggregator? Ans. Section 43B(a) of the MGL defines aggregator to mean a person, who owns and manages an electronic platform, and by means of the application and 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. For instance, Ola cabs
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