Legal Framework & Reference Sources

Primary legal references

1. Information Technology Act, 2000 — Section 79 (conditional intermediary safe harbour)
2. Information Technology Act, 2000 — Section 10A (electronic contracts)
3. MeitY — IT Intermediary Rules, 2021 (updated 10 February 2026; corrigendum 26 February 2026)
4. Consumer Affairs — Consumer Protection Act and E-Commerce Rules (2020 and 2021 amendment)
5. PIB — Consumer Protection (E-Commerce) Amendment Rules, 2026; effective 1 January 2027
6. MeitY — Digital Personal Data Protection Rules, 2025 and enforcement timeline
7. India Code — Digital Personal Data Protection Act, 2023
8. India Code — Indian Contract Act, 1872
9. India Code — Sale of Goods Act, 1930
10. Consumer Affairs — Guidelines for Prevention and Regulation of Dark Patterns, 2023
11. MeitY FAQ — IT Intermediary Amendment Rules, 2026 (10 February 2026): quarterly notices and grievance/takedown timelines
12. MeitY — consolidated IT Rules, 2021 as updated after the 2026 amendment
13. PIB — Consumer Protection (E-Commerce) Amendment Rules, 2026; commencement 1 January 2027
14. CBIC — CGST Act Section 52: TCS where the operator collects consideration
15. GST Council / CBIC — clarification on intermediary services under IGST Act Section 2(13)

Research cut-off and future commencement

This site is drafted with a research cut-off of 5 November 2026. The Consumer Protection (E-Commerce) (Amendment) Rules, 2026 are scheduled to commence on 1 January 2027. The DPDP Act and DPDP Rules have phased commencement; the commencement notifications and current official updates should be checked before launch and whenever these policies are revised.

Not a legal opinion

The legal references are provided for transparency, not as a guarantee that every statute applies to every TIZARAT feature in the same way. Actual classification depends on facts, contracts, data flows, platform control, fee structure and applicable notifications.

Intermediary, marketplace and GST classification — important for TIZARAT

The IGST Act, 2017 defines “intermediary” broadly to include a broker, agent or other person who arranges or facilitates a supply between two or more persons, while excluding a person who supplies the main service on its own account. Whether TIZARAT’s exact supplier-discovery, requirement-routing and success-fee model fits that definition must be assessed from the actual contracts, activities, fee flows and control over the transaction. Calling the service a “lead platform” in the Terms does not decide its GST classification.

CGST Act section 52 describes tax collection at source by an electronic commerce operator for taxable supplies made through it by other suppliers where the consideration for those supplies is to be collected by the operator. The absence of TIZARAT collection of the buyer’s goods purchase price is a relevant fact for that particular test, but it does not by itself resolve every GST question, including intermediary-service treatment, registration, place of supply or GST on TIZARAT’s own ₹50, 3%, lead-plan and advertising services. Obtain a written CA opinion before launch.

Additional official GST references

1. CBIC — IGST Act, Section 2(13), intermediary definition
2. CBIC — CGST Act, Section 52, collection at source for specified e-commerce supplies
3. CBIC — Sectoral FAQs on GST and e-commerce transactions
4. GST Council / CBIC — Clarification concerning intermediary services

DPDP phased commencement — 5 November 2026 reference point

The Digital Personal Data Protection Act, 2023 and the DPDP Rules, 2025 have a staged commencement schedule. On the notified timeline, Rule 4 is scheduled to commence on 13 November 2026; Rules 3, 5–16, 22 and 23 are scheduled to commence on 13 May 2027, while specified institutional/procedural provisions commenced earlier. Re-check the Gazette for amendments and the provisions in force when a particular processing activity takes place.

MeitY / Gazette — DPDP Rules, 2025 and commencement notification