The Goods and Services Tax (GST) Council is set to clarify the Tax Collected at Source (TCS) liability of e-commerce suppliers on 11 July. The announcement comes as part of a discussion about the Open Network for Digital Commerce (ONDC), which operates in two models: the inventory model and the marketplace model. Under the latter, a buyer places an order with an e-commerce platform that sources the goods/services from another e-commerce entity; however, the confusion over TCS duty arises due to multiple entities being involved. The GST Council is expected to clarify whether the TCS should be deducted by the buyer or the seller e-commerce operator.