GST on E Commerce

E-commerce i.e Electronic commerce which simply means supply of goods and services through electronic mode over the internet moreover, in legal term Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network.
E-commerce Operator (ECO) i.e. Electronic commerce operator is a person providing any information or any other services incidental to or in connection with such supply of goods and services through electronic platform would be considered as an Operator moreover, in legal term Electronic Commerce Operator has been defined in Sec. 2(45) of the CGST Act, 2017 to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Normally the E-commerce transaction were of two models
One where the supplier is supplying the goods or services himself through E-commerce medium in such mode it is normal sale and purchase of goods or services, and no other party is involved (i.e where seller and operator is one of the same person) and there is only one transaction (i.e. between buyer and seller) hence, we can say that in simple words where there is no involvement of E-commerce operator as such and in this case the applicability of GST laws will remain same as it is a normal sale and no other specific provision will prevail. e.g. Titan is selling watches through its own website.
Another model is the new emerging model of normal sale and purchase which is quite different from the previous one, there is involvement of third party as well which is other then seller and buyer which one is commonly known as marketplace, fulfilment, or aggregator model of e-commerce the role of third party (which is commonly known as aggregator or the operator) is to build the relation between buyer and seller and to link the supply chain between buyer and the seller and to provide a platform to various suppliers. e.g. Titan is selling watches to the customer through its flipkart here in this case flipkart will act as operator which establish the link between customers and provide a marketplace to Titan.

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