Ecommerce industry is continuously growing worldwide and as well as in India.In current regime there
are multiple indirect taxes are levied on the online transactions. In these indirect taxes, some of the taxes
are collected by State Government, and some are collected by Central Government. There is a complex
tax environment for the e-commerce which brings ambiguity and disputes but now new GST taxation will
affect the fundamentals of tax in e-commerce. The first time Indian Government has taken the initiative to
regulate the e-commerce business. A comprehensive dual Goods and Services Tax (GST) has substituted
the complex multiple indirect tax structure from 1 July 2017.