India's Ministry of Finance has announced its decision to delay the provisions of Tax Deduction at Source (Section 51 of the CGST / SGST Act 2017) and Tax Collection at Source (Section 52 of the CGST/SGST Act, 2017). The provisions are in relation to GST withholding on supplies of goods and services made via e-commerce platforms. The 1% tax collected at source was to apply as part of the countries new GST regime, which will become effective 1 July 2017. As planned, e-commerce platform operat…