A) GENERAL TERMS
Welcome to Kauracious.com Services Business Solutions, a set of optional merchant services including on www.Kauracious.com.
This agreement contains the terms and conditions that govern your access to and use of the services through a particular account or accounts and is an agreement between you or the business you represent ("you") and Kauracious.com by registering for or using the services, you (on behalf of yourself or the business you represent) agree to be bound by the terms of this agreement, including the service terms and programme policies for each service you register for or use in connection with the Kauracious.com site.
As used in this Agreement, "we," "us," and "Kauracious.com" means the Kauracious.com Company named in the applicable Service Terms. Capitalized terms have the meanings listed in the definitions below. If there is any conflict between these General Terms and the applicable Service Terms, the Service Terms will govern.
1. ENROLMENT & REGISTRATION
To begin the enrolment process, you must complete the registration process for one or more of the Services. Use of the Services is limited to parties that can lawfully enter into and form contracts under applicable Law. As part of the application, you must provide us with your (or your business') legal name, address, phone number e-mail address, PAN Card, Aadhar Card, GST registration, Municipal business License (Gumasta), IEC License and any other legal business licenses. Sellers will be responsible to upload the certificates on www.seller.Kauracious.in and seller needs to present the original copy if any legal issues occur and if required by us or any govt bodies. We may at any time cease providing any or all of the Services at our sole discretion and without notice.
2. SERVICE FEE PAYMENTS
Fee details are described fully in the applicable Service Terms. You are responsible for all of your expenses in connection with this Agreement, unless this Agreement or the applicable Service Terms provide otherwise. For the Kauracious.com Site that you register for or use a Service in connection with, we may require you to submit valid credit card information from a credit card acceptable by Kauracious.com (with respect to such Kauracious.com Site, "Your Credit Card") as well as valid bank account information for a bank account in your name that is with a bank located within India and enabled for Your Account (which functionality may be modified or discontinued by us at any time without notice) (with respect to the Kauracious.com Site, "Your Bank Account"). You will use only a name you are authorized to use in connection with the Services and will update such information as necessary to ensure that it at all times remains accurate and complete. You authorize us to verify your information (including any updated information), to obtain credit reports about you from time to time, to obtain credit authorizations from the issuer of Your Credit Card, and to charge Your Credit Card or debit Your Bank Account for any sums payable by you to us (in reimbursement or otherwise). At www.Kauracious.com's option, all payments to you will be made to Your Bank Account, via cheque or electronic transfers or other means as specified by us. You agree that Kauracious.com shall not be liable for any failure to make payments to you on account of incomplete or inaccurate information provided by you with respect to Your Bank Account.
In addition to charging payable sums to Your Credit Card, we may instead choose to either (a) offset any amounts that are payable by you to us (in reimbursement or otherwise) against any payments we may make to you, or (b) invoice you for amounts due to us, in which case you will pay the invoiced amounts upon receipt. Except as provided otherwise, all amounts contemplated in this Agreement will be expressed and displayed in the Local Currency, and all payments contemplated by this Agreement will be made in the Local Currency. If we discover erroneous or duplicate transactions, then we reserve the right to seek reimbursement from you by deducting from future payments owed to you, charging Your Credit Card, or seeking such reimbursement from you by any other lawful means; provided that the foregoing will not limit your rights to pursue any good faith dispute with Kauracious.com concerning whether any amounts are payable or due.
If we reasonably conclude based on information available to us that your actions and/or performance in connection with the Agreement may result in a significant number of customer disputes, chargebacks or other claims in connection with the Kauracious.com Site, then we may, in our sole discretion and subject to applicable Law, delay initiating any payments to be made or that are otherwise due to you under this Agreement for the shorter of: (a) a period of ninety (90) calendar days following the initial date of suspension; or (b) completion of any investigation(s) regarding your actions and/or performance in connection with the Agreement. You agree that we are entitled to the interest, if any, paid on balances maintained as deposits in our bank accounts.
3. TERM AND TERMINATION
The term of this Agreement will start on the date of your completed registration for one or more of the Services (the "Effective Date") and continue until terminated by us or you as provided below (the "Term"). We may terminate or suspend this Agreement or any Service immediately in our sole discretion by notice to you for any reason at any time. You may terminate this Agreement or any Service for any reason at any time by the means then specified by Kauracious.com therefor. Termination or suspension of a Service will not terminate or suspend any other Service unless explicitly provided. Upon termination, all rights and obligations of the parties under this Agreement will terminate, except that Sections 2, 3, 4, 5, 6, 7, 8, 9, 11, 14, 15, 16 and 18 will survive termination. Any terms that expressly survive according to the applicable Service Terms will also survive termination.
You grant us a royalty-free, non-exclusive, worldwide, irrevocable right and license during the Term and for as long thereafter as you are permitted to grant the said license under applicable Law to use, reproduce, perform, display (public communication), distribute, adapt, modify, re-format, create and exploit derivative works of, and otherwise commercially or non-commercially exploit in any manner, any and all of Your Materials, and to sub-license the foregoing rights to our Affiliates and operators of Kauracious.com Associated Properties; provided, however, that we will not alter any of Your Trademarks from the form provided by you (except to re-size trademarks to the extent necessary for presentation, so long as the relative proportions of such trademarks remain the same) and will comply with your removal requests as to specific uses of Your Trademarks (provided you are unable to do so using the standard functionality made available to you via the applicable Kauracious.com Site or Services); provided further, however, that nothing in this Agreement will prevent or impair our right to use Your Materials without your consent to the extent that such use is allowable without a license from you or your Affiliates under applicable Law (e.g., fair use under copyright law, referential use under trademark law, or valid license from a third party).
You represent and warrant to us that: (a) if you are a business, you are duly organized, validly existing and in good standing under the Laws of the territory in which your business is registered and are a resident of India for income tax purposes every financial year; (b) you have all requisite right, power and authority to enter into this Agreement and perform your obligations and grant the rights, licenses and authorizations you grant hereunder; and (c) you and all of your subcontractors, agents and suppliers will comply with all applicable Laws in your performance of your obligations and exercise of your rights under this Agreement.
You release us from, and agree to indemnify, defend and hold harmless us (and our officers, directors, employees, agents and Affiliates) against, any claim, loss, damage, settlement, cost, taxes, expense or other liability (including, without limitation, attorneys' fees) (each, a "Claim") arising from or related to: (a) your actual or alleged breach of any obligations in this Agreement; (b) any sales channels owned or operated by you, Your Products (including the offer, sale, fulfillment (except with respect to those of Your Products that are fulfilled using the Fulfillment by Kauracious.com Service, if any), refund, adjustment, or return thereof), Your Materials, any actual or alleged infringement of any Intellectual Property Rights by any of the foregoing, and any personal injury, death or property damage related thereto; or (c) Your Taxes. You will use counsel reasonably satisfactory to us to defend each indemnified Claim. If at any time we determine in our sole discretion that any indemnified Claim might adversely affect us, we may take exclusive control of the defense at our expense. You may not consent to the entry of any judgment or enter into any settlement of a Claim without our prior written consent, which may not be unreasonably withheld. You will take the whole responsibility for selling your products which is not under the restricted items declared by govt and you will also take complete responsibility for sending courier to the customers with the correct item which is as per customer’s transaction and courier packet should not carry any illegal item. If any illegal item found in your product’s courier packet then you and your firm/company will take complete responsibility for any penalty, legal case or police proceedings and you agree to indemnify, defend and hold harmless Kauracious.com and Kauracious.com (officers, directors, employees, agents, agency, channel and Affiliates).
A. The Kauracious.com site and the services, including all content, software, functions, materials and information available or provided in connection with the services, are provided "as-is." as a user of the services, you access the Kauracious.com site, the services and any online portal or tool provided by Kauracious.com to help you avail the services at your own risk. we and our affiliates waive and disclaim: (1) any representations, warranties, declarations or guarantees regarding this agreement, the services or the transactions contemplated hereby, including any implied warranties, declarations or guarantees of merchantability, fitness for a particular purpose or non-infringement; (2) implied warranties arising out of course of dealing, course of performance or usage of trade; and (3) any obligation, liability, right, claim or remedy in tort, whether or not arising from our negligence. we do not warrant that the functions contained in the Kauracious.com site or the services will meet your requirements or be available, timely, secure, uninterrupted or error free, and we will not be liable for any service interruptions, including, but not limited to system failures or other interruptions that may affect the receipt, processing, acceptance, completion or settlement of any transactions. some jurisdictions' laws do not allow exclusion of an implied warranty. in which case the foregoing disclaimer may not apply to you, and we and our affiliates disclaim to the maximum extent permitted under applicable law all warranties of any kind, whether express, implied or statutory, including without limitation warranties of merchantability, satisfactory quality, fitness for a particular purpose, title, non- infringement or quiet enjoyment.
B. Because Kauracious.com is not involved in transactions between customers and sellers or other participant dealings, if a dispute arises between one or more participants, each of you release Kauracious.com (and its agents, affiliates and employees) from claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown, suspected and unsuspected, disclosed and undisclosed, arising out of or in any way connected with such disputes.
8. Limitation of Liability
We will not be liable (whether in contract, warranty, tort, deflect (including negligence, product liability, any type of civil responsibility or other theory) or otherwise) to you or any other person for cost of cover, recovery or recoupment of any investment made by you or your affiliates in connection with this agreement, or for any loss of profit, revenue, business, or data or punitive or consequential damages arising out of or relating to this agreement, even if Kauracious.com has been advised of the possibility of such costs or damages. further, except in case of gross negligence or willful misconduct, our aggregate liability arising out of or in connection with this agreement or the transactions contemplated hereby will not exceed at any time the total amounts during the prior six month period paid by you to Kauracious.com in connection with the particular service and the Kauracious.com site giving rise to the claim.
9. Tax Matters
As per the GST act, an online seller has to register for GST and provide the certificate to Kauracious.co marketplace and upload the scanned copy on the seller’s portal to start selling products. As seller, you will be responsible for the collection of GST on product sale and filing of all relevant returns of CGST and SGST on the GST portal. As per the GST norms Kauracious.com will deduct 1% for CGST 1% for SGST and deposit against your GST number, which will be credited in your GST account. Sellers will be responsible to charge the GST on the goods and deposit the amount for GST remitting and give return for CGST and SGST for any sale. You are solely responsible for preparing, making and filing any tax audit report and statutory reports and other filings and responding to any tax or financial audits.
Kauracious.com will also deduct GST on providing marketplace service as commission charges and GST will be charged for 18% on commission deducted.
If seller is interested to sell their products outside India i.e. called cross border business, then Seller has to register for Import Export code (IEC) and also agrees for accepting the Import Export agreement & indemnity bond with Kauracious.com marketplace. You as seller will ensure that whatever products are couriered by you, it will be as per product sold to the customers and it will not be the restricted item list declared by the govt. You will also take the complete responsibility of product couriered by you or your company for any illegal item, which can be objected by custom department. If custom department stopped or catch hold any item sold and couriered and ask any query related to the product. You as seller will be whole and sole responsible to give answer in writing and satisfy the custom department officials. If custom department didn’t approve the product for export and withheld the product, then Kauracious.com or Kauracious.com will not be responsible for any loss incurred.
If the Sales Proceeds from Your Transactions through the fulfillment by www.Kauracious.com Service in connection with the Kauracious.com Site exceed the Insurance Threshold during each month over any period of three (3) consecutive months, or otherwise if requested by us, then within thirty (30) calendar days thereafter, you will maintain at your expense throughout the remainder of the Term public third party liability insurance in connection with the Kauracious.com Site with at least the Insurance Limits per occurrence/aggregate covering liabilities caused by or occurring in conjunction with the operation of your business in connection with the Kauracious.com Site, including products liability and bodily injury, naming Kauracious.com and its assignees as additional insured. At our request, you will provide to us certificates of insurance for the coverage to the following address: Kauracious.com, Dosti Imperia, Godhbandar Road, Manpada, Thane west-400607.
During the course of your use of the Services, you may receive information relating to us or our Affiliates or to the Services that is not known to the general public ("Confidential Information"). You agree that: (a) all Confidential Information will remain www.Kauracious.com's exclusive property; (b) you will use Confidential Information only as is reasonably necessary for your participation in the Services and ensure that persons who have access to Confidential Information will be made aware of and will comply with the obligations in this provision; and (c) you will not otherwise disclose Confidential Information to any individual, company, or other third party, including any Affiliates. You may not issue any press release or make any public statement related to the Services, or use our name, trademarks or logo in any way (including in promotional material) without our advance written permission, or misrepresent or embellish the relationship between us in any way.
12. Force Majeure
We will not be liable for any delay or failure to perform any of our obligations under this Agreement by reasons, events or other matters beyond our reasonable control.
13. Relationship of Parties
You and we are independent contractors, and nothing in this Agreement will be construed to create a partnership, joint venture, association of persons, agency, franchise, sales representative, or employment relationship between the parties. Kauracious.com is not an auctioneer, neither is it an intermediary between the customer and the seller. You will have no authority to make or accept any offers or representations on our behalf. You will not make any statement, whether on your site or otherwise, that would contradict anything in this section. This Agreement will not create an exclusive relationship between you and us.
14. Use of Kauracious.com Transaction Information
You will not, and will cause your Affiliates not to, directly or indirectly: (a) disclose or convey any Kauracious.com Transaction Information (except you may disclose this information as necessary for you to perform your obligations under this Agreement and provided that you ensure that every recipient uses the information only for that purpose and complies with the restrictions applicable to you related to that information); (b) use any Kauracious.com Transaction Information for any marketing or promotional purposes whatsoever (except as permitted below), or otherwise in any way inconsistent with our or your privacy policies or applicable Law; (c) contact a Person that has ordered Your Product that has not yet been delivered with the intent to collect any amounts in connection therewith, to influence such Person to make an alternative purchase, or to harass such Person; (d) disparage us, our Affiliates, or any of their or our respective products or services or any customer; or (e) target communications of any kind on the basis of the intended recipient being an Kauracious.com Site user. The terms of this Section 14 do not prevent you from using other information that you acquire without reference to Kauracious.com Transaction Information for any purpose, even if such information is identical to Kauracious.com Transaction Information, provided that you do not target communications on the basis of the intended recipient being a Kauracious.com Site user.
15. Suggestions and Other Information
If you or any of your Affiliates elect to provide or make available suggestions, comments, ideas, improvements, or other feedback or materials to us in connection with or related to the Kauracious.com Site or Services (including any related Technology), we will be free to use, disclose, reproduce, modify, license, transfer and otherwise distribute, and exploit any of the foregoing information or materials in any manner. In order to cooperate with governmental requests, to protect our systems and customers, or to ensure the integrity and operation of our business and systems, we may access and disclose any information we consider necessary or appropriate, including but not limited to user contact details, IP addresses and traffic information, usage history and posted content.
We may amend any of the terms and conditions contained in this Agreement (including the Service Terms and Program Policies) at any time and solely at our discretion. Any changes will be effective upon the posting of such changes on Seller Central or on the Kauracious.com Site, and you are responsible for reviewing these locations and informing yourself of all applicable changes or notices. All notice of changes to the Agreement will be posted for at least 30 calendar days. Changes to Program Policies may be made without notice to you. You should refer regularly to Your Account or Seller Central, respectively, to understand the current Agreement and Program Policies and to be sure that the items you offer for sale can be sold via the Service in connection with the Kauracious.com Site. Your continued use of a service after www.Kauracious.com's posting of any changes will constitute your acceptance of such changes or modifications.
17. Password Security
Any password we provide to you may be used only during the Term to access Your Account or Seller Central, respectively, (or other tools we provide) to use the Service, electronically accept Your Transactions, and review your completed transactions. You are solely responsible for maintaining the security of your password. You may not disclose your password to any third party (other than third parties authorized by you to use Your Account in accordance with this Agreement) and are solely responsible for any use of or action taken under your password. If your password is compromised, you must immediately change your password.
This Agreement will be governed by the laws of India, without reference to rules governing choice of laws or the Convention on Contracts for the International Sale of Goods. Each party hereby irrevocably consents to the exclusive jurisdiction and venue of the courts at Mumbai regarding any dispute with Kauracious.com relating in any way to this Agreement or your use of the Services. You may not transfer or assign all or any portion of this Agreement, by operation of law or otherwise, without our prior written consent. Subject to that restriction, this Agreement will be binding on, inure to, and be enforceable against the parties and their respective successors and assigns. We may perform any of our obligations or exercise any of our rights under this Agreement through one or more of our Affiliates. Our failure to enforce your strict performance of any provision of this Agreement will not constitute a waiver of our right to enforce such provision or any other provision of this Agreement subsequently.
Kauracious.com retains the right to immediately halt any transaction, prevent or restrict access to the Services or take any other action to restrict access to or availability of any inaccurate listing, any inappropriately categorized items, any unlawful items, or any items otherwise prohibited by the applicable Program Policies.
The authentic language of this Agreement and subsidiary or associated documentation shall be English and any translations provided are for convenience only. In the event of any conflict or difference in interpretation between the English language version of this Agreement and subsidiary or associated documentation and any translation of them, the English language version and interpretation shall prevail. You agree we may communicate with you in English during the Term of this Agreement.
You agree that we may, in our sole discretion, disclose or make available any information provided or submitted by you or related to your participation under this Agreement (including information regarding Your Products or Your Transactions) to any judicial, quasi-judicial, governmental, regulatory or any other authority as may be required by us to co-operate and / or comply with any of their orders, instructions or directions or to fulfill any requirements under applicable Laws.
We will send all notices and other communications (including transactional, promotional and/or commercial communication) to you at the e-mail addresses you designated for notifications and updates in your program application or within Seller Central or Your Account respectively, or at the valid phone number provided by you or any other means then specified by Kauracious.com. You consent to receive such communications through any mode including SMS, e-mail, phone calls etc. You may change your e-mail addresses or phone numbers via Your Account. You will update your e-mail addresses (as well as your legal name, address and phone number) as often as necessary to ensure that they are accurate. You must send all notices and other communication relating to Kauracious.com to us by using the applicable contact us form.
This Agreement incorporates and you hereby accept the applicable Service Terms and the applicable Program Policies, which Kauracious.com may modify from time to time. In the event of any conflicts between the Program Policies and this Agreement, the Program Policies will prevail. This Agreement represents the entire agreement between the parties with respect to the Services and related subject matter described herein and supersedes any previous or contemporaneous oral or written agreements and understandings.
You agree that we may, in our sole discretion, disclose or make available any information provided or submitted by you or related to your participation under this Agreement (including information regarding Your Products or Your Transactions) to any judicial, quasi-judicial, governmental, regulatory or any other authority as may be required by us to co-operate and / or comply with any of their orders, instructions or directions or to fulfill any requirements under applicable Laws.
As used in this Agreement, the following terms have the following meanings :
"Affiliate" means with respect to any entity, any other entity that directly or indirectly controls, is controlled by, or is under common control with, such entity, except with respect to Kauracious.com, "Affiliate" means solely its Affiliates domiciled in India.
"Kauracious.com Associated Properties" means any website or other online point of presence, other than the Kauracious.com Site, through which any Kauracious.com Site or products or services available thereon are syndicated, offered, merchandised, advertised or described.
"Kauracious.com Site" means www.Kauracious.com
"Kauracious.com Transaction Information" means, collectively, Order Information, and any other data or information acquired by you or your Affiliates from Kauracious.com or its Affiliates or otherwise as a result of the Agreement, the transactions contemplated hereby or the parties' performance hereunder.
"Business Days" means any day of the week (excluding Saturdays, Sundays and public holidays) on which commercial banks are open for business in Mumbai, India.
"Content" means copyrightable works and other content protected under applicable Laws.
"Excluded Products" means any products or other items set forth in the excluded products list for the Kauracious.com Site or any other Kauracious.com Program Policy that applies to your use of a Service, and any other products or other items that in www.Kauracious.com's sole discretion are not supported for a Service.
"Insurance Limits" means INR 1000000
"Insurance Threshold" means INR 100000
"Intellectual Property Rights" means any patent, copyright, Trademark, moral right, trade secret right or any other intellectual property right arising under any Laws and all ancillary and related rights, including all rights of registration and renewal and causes of action for violation, misappropriation or infringement of any of the foregoing.
"Law(s)" means any law, ordinance, rule, regulation, order, license, permit, judgment, decision or other requirement, now or hereafter in effect, of any governmental authority of competent jurisdiction.
"Local Currency" means Indian Rupees (INR).
"Order Information" means, with respect to any of Your Products sold through the Kauracious.com Site, the order information and shipping information that we provide or make available to you.
"Person" means any individual, company, corporation, partnership, limited liability partnership, governmental authority, association, joint venture, division or other cognizable entity, whether or not having distinct legal existence.
"Program Policies" means, for the Kauracious.com Site, all terms, conditions, policies, guidelines, rules and other information on the Kauracious.com Site or on Seller Central, including those shown on the "Policies and Agreements" section of Seller Central for the Kauracious.com Site or elsewhere in the "Help" section of Seller Central or Your Account respectively (and, for purposes of the Fulfillment by Kauracious.com Service, specifically including the FBA guidelines for the Kauracious.com Site).
"Seller Central" means the online portal and tools made available by Kauracious.com to you, for your use in managing your orders, inventory and presence on the Kauracious.com Site.
"Service" means each of the following services that Kauracious.com makes available on or in connection with the Kauracious.com Site : the Selling on Kauracious.com Service and the Fulfillment by Kauracious.com Service.
"Service Terms" means the service terms specific to each Service set forth herein and made a part of this Agreement upon the date you elect to register for the applicable Service.
"Technology" means any: (a) ideas, procedures, processes, systems, methods of operation, concepts, principles and discoveries protected or protectable under the Laws of any jurisdiction; (b) interfaces, protocols, glossaries, libraries, structured XML formats, specifications, grammars, data formats, or other similar materials; and (c) software, hardware, code, technology or other functional item.
"Trademark" means any trademark, service mark, trade dress (including any proprietary "look and feel"), trade name, other proprietary logo or insignia or other source or business identifier, protected or protectable under applicable Laws.
"Your Account" means the particular account in our systems, in which information about Your Transactions is recorded, and which is one of the online portals and tools which Kauracious.com may make available to you, for your use in managing your orders, inventory and presence on the Kauracious.com Site.
"Your Materials" means all Technology, Your Trademarks, Content, Required Product Information, data, materials, and other items provided or made available by you or your Affiliates to Kauracious.com or its Affiliates.
"Your Product" means any product that is made available for listing for sale, offered for sale or sold by you through the Selling on Kauracious.com Service and/or fulfilled or otherwise processed through the Fulfillment by Kauracious.com Service in connection with Your Account.
"Your Sales Channels" means all sales channels and other means through which you or any of your Affiliates offer or sell products, other than physical stores.
"Your Taxes" means any and all value added, service, sales, use, excise, import, export, goods and service tax and other taxes and duties assessed, incurred or required to be collected or paid for any reason in connection with any advertisement, offer or sale of products by you on or through or in connection with the Services, or otherwise in connection with any action, inaction or omission of you or your Affiliates or your or their respective employees, agents, contractors or representatives. Also, as it is used in the Fulfillment by Kauracious.com Service Terms, this defined term also means any of the types of taxes mentioned above that are imposed on or collectible by Kauracious.com or any of its Affiliates in connection with or as a result of: (a) the storage of inventory, packaging, Your Products and other materials owned by you and stored by Kauracious.com; or (b) the fulfillment, shipping, gift wrapping or other actions by Kauracious.com to Your Products pursuant to the Fulfillment by Kauracious.com Service Terms.
"Your Trademarks" means Trademarks of yours that you provide to us: (a) in non-text form for branding purposes; and (b) separate from (and not embedded or otherwise incorporated in) any product specific information or materials.
"Your Transaction" means any sale of Your Product(s) through the Kauracious.com Site.
B) SELLING ON Kauracious.COM SERVICE TERMS
The selling on Kauracious.com service ("selling on Kauracious.com") is a service that allows you to list products for sale directly via the Kauracious.com site. selling on Kauracious.com is operated by Kauracious.com. these selling on Kauracious.com service terms are part of the Kauracious.com services business solutions agreement ("business solutions agreement"), but, unless specifically provided otherwise, concern and apply only to your participation in selling on Kauracious.com by registering for or using selling on Kauracious.com, you (on behalf of yourself or the business you represent) agree to be bound by the business solutions agreement and these selling on Kauracious.com service terms unless defined in these selling on Kauracious.com service terms (including the selling on Kauracious.com definitions), all capitalized terms have the meanings given them in the business solutions agreement.
Your Product Listings and Orders
Products and Product Information.
You will, in accordance with applicable Program Policies, provide in the format we require accurate and complete Required Product Information for each product that you make available to be listed for sale through the Kauracious.com Site and promptly update such information as necessary to ensure it at all times remains accurate and complete. You will also ensure that Your Materials, Your Products (including packaging) and your offer and subsequent sale of any of the same on the Kauracious.com Site comply with all applicable Laws (including all marking and labeling requirements) and do not contain any sexually explicit, defamatory or obscene materials or any unlawful materials. You may not provide any information for, or otherwise seek to list for sale on the Kauracious.com Site, any Excluded Products; or provide any URL Marks for use, or request that any URL Marks be used, on the Kauracious.com Site. For each item you list on the Kauracious.com Site, you will provide to us the state or country from which the item ships.
Product Listing; Merchandising; Order Processing
We will list Your Products for sale on the Kauracious.com Site in the applicable product categories which are supported for third party sellers generally on the Kauracious.com Site on the applicable Selling on Kauracious.com Launch Date, and conduct merchandising and promote Your Products as determined by us (including via the Kauracious.com Associated Properties or any other functions, features, advertising, or programs on or in connection with the Kauracious.com Site). Kauracious.com reserves its right to restrict at any time in its sole discretion the access to list in any or all categories on the Kauracious.com Site. We may use mechanisms that rate, or allow shoppers to rate, Your Products and/or your performance as a seller on the Kauracious.com Site and Kauracious.com may make these ratings and feedback publicly available. We will provide Order Information to you for each of Your Transactions. Sales Proceeds will be paid to you only in accordance with Section B-Sales Proceeds & Refunds.
Shipping and Handling Charges
For Seller-Fulfilled Products, you will determine shipping and handling charges via and subject to our standard functionality and categorizations for the Kauracious.com Site and further subject to any shipping and handling charge Program Policies for the Kauracious.com Site. Any such amounts, paid by the customer towards shipping and handling charges, shall be your proceeds, subject to deduction of applicable charges as may be determined by us and you are solely responsible for reporting and remitting any applicable taxes on the shipping and handling charges. For Kauracious.com-Fulfilled Products, Kauracious.com will determine what the shipping fees will be and will display and collect them accordingly in accordance with the Fulfillment by Kauracious.com Service Terms.
Credit Card Fraud
We will bear the risk of credit card fraud (i.e. a fraudulent purchase arising from the theft and unauthorized use of a third party's credit card information) occurring in connection with Your Transactions, and you will bear all other risk of fraud or loss; provided, that we will not bear the risk of credit card fraud in connection with any Seller-Fulfilled Product that is not fulfilled strictly in accordance with the Order Information and Shipment Information. We may in our sole discretion withhold for investigation, refuse to process, restrict shipping destinations for, stop and/or cancel any of Your Transactions. You will stop and/or cancel orders of Your Products if we ask you to do so (provided that if you have transferred Your Products to the applicable carrier or shipper, you will use commercially reasonable efforts to stop and/or cancel delivery by such carrier or shipper). You will refund any customer (in accordance with Section B-SALE AND FULFILLMENT-2, REFUNDS AND RETURNS) that has been charged for an order that we stop or cancel.
SALE AND FULFILLMENT, REFUNDS AND RETURNS
Sale and Fulfillment
Other than as described in the Fulfillment by Kauracious.com Service Terms (if applicable to you), for the Kauracious.com Site for which you register or use the Selling on Kauracious.com Service, you will: (a) source, sell, fulfill, ship and deliver your Seller-Fulfilled Products, and source and sell your Kauracious.com-Fulfilled Products, in each case in accordance with the terms of the applicable Order Information, these Service Terms and the Agreement, and all terms provided by you and displayed on the Kauracious.com Site at the time of the order and be solely responsible for and bear all risk for such activities; (b) package each of Your Products in a commercially reasonable manner and ship each of Your Products on or before its Estimated Ship Date; (c) retrieve Order Information at least once each Business Day; (d) not cancel any of Your Transactions except as may be permitted pursuant to your terms and conditions appearing on the Kauracious.com Site at the time of the applicable order (which terms and conditions will be in accordance with this Agreement) or as may be required under this Agreement; (e) ship Your Products throughout India and other countries (if you have Import Export code and eligible to sell your product with necessary export documentation under The Foreign Trade Policy (FTP) of 2015-20 released on 1st April 2015 (except to the extent prohibited by applicable Law or this Agreement); (f) provide to Kauracious.com information regarding shipment and order status and tracking (to the extent available), in each case as requested by us using the processes designated by us, and we may make any of this information publicly available; (g) comply with all Street Date instructions; (h) notwithstanding any other provision of these Service Terms, ensure that you are the seller of all products made available for listing for sale hereunder; (i) include an order-specific packing slip within each shipment of Your Products; (j) identify yourself as the seller of the product on all packing slips or other information included with Your Products and as the Person to which a customer may return the applicable product; and (k) not send customers emails confirming orders or shipments of Your Products (except that to the extent we have not yet enabled functionality for Your Account that allows payment to be processed on the basis of when shipment occurs, then you will send customers emails confirming shipment of Your Products in a format and manner reasonably acceptable to us). For Kauracious.com-Fulfilled Products, if any, the Fulfillment by Kauracious.com Service Terms will apply to the storage, fulfillment and delivery of such Kauracious.com-Fulfilled Products.
Returns and Refunds
For all of Your Products that are not fulfilled using Fulfillment by Kauracious.com, you will accept and process returns, refunds and adjustments in accordance with these Service Terms and the Kauracious.com Refund Policies published at the time of the applicable order, and we may inform customers that these policies apply to Your Products. You will determine and calculate the amount of all refunds and adjustments (including any taxes, shipping and handling or other charges) or other amounts to be paid by you to customers in connection with Your Transactions, using a functionality we enable for Your Account. This functionality may be modified or discontinued by us at any time without notice and is subject to the Program Policies and the terms of this Business Solutions Agreement. You will route all such payments through Kauracious.com. We will provide any such payments to the customer (which may be in the same payment form originally used to purchase Your Product), and you will reimburse us for all amounts so paid. For all of Your Products that are fulfilled using Fulfillment by Kauracious.com, the Kauracious.com Refund Policies published at the time of the applicable order will apply and you will comply with them. You will promptly provide refunds and adjustments that you are obligated to provide under the applicable Kauracious.com Refund Policies and as required by Law, and in no case later than Seven (7) calendar days following after the obligation arises. For the purposes of making payments to the customer (which may be in the same payment form originally used to purchase Your Product), you authorize us to make such payments or disbursements from your available balance in the Nodal Account. In the event your balance in the Nodal Account is insufficient to process the refund request, we will process such amounts due to the customer on your behalf, and you will reimburse us for all amounts so paid.
Problems with Your Products
Delivery Errors and Nonconformities; Recalls
You are responsible for: any non-delivery, mis-delivery, theft or other mistake or act in connection with the fulfillment and delivery of Your Products, except to the extent caused by: (a) credit card fraud for which we are responsible under Section B-1. Your Product Listings and Orders-4; or (b) our failure to make available to you Order Information as it was received by us or resulting from address verification. Notwithstanding the previous sentence, for Kauracious.com-Fulfilled Products, if any, the Fulfillment by Kauracious.com Service Terms will apply to non-delivery, mis-delivery, theft or other mistake or act in connection with the fulfillment and delivery of those of Your Products. You are also responsible for any non-conformity or defect in, or any public or private recall of, any of Your Products. You will notify us promptly as soon as you have knowledge of any public or private recalls of Your Products.
Full Guarantee and Chargebacks
If we inform you that we have received a claim under the "Full Guarantee" offered on the Kauracious.com Site, or any chargeback or other dispute, concerning one of Your Transactions, you will deliver to us: (a) proof of delivery of Your Product(s) (as applicable); (b) the applicable Kauracious.com order identification number; and (c) a description of Your Product(s) (as applicable). If you fail to comply with the prior sentence, or if the claim, chargeback, or dispute is not caused by: (y) credit card fraud for which we are responsible under Section B-Credit Card Fraud; or (z) our failure to make your Order Information available as the same was received by us or resulting from address verification, then you will promptly reimburse us in accordance with the Business Solutions Agreement for the amount of the customer purchase (including the purchase price, all associated shipping and handling charges and all taxes, but excluding any associated Service Fees retained and not subject to refund by Kauracious.com) and all associated credit card association, bank or other payment processing, re-presentment and/or penalty fees associated with the original purchase and any chargeback or refund, in each case to the extent paid or payable by us or our Affiliates.
Parity with Your Sales Channels
Subject to this Section II-4, you are free to determine which of Your Products you wish to list for sale on the Kauracious.com Site. You will maintain parity between the products you offer through Your Sales Channels and the products you list on the Kauracious.com Site by ensuring that at the applicable Selling on Kauracious.com Launch Date and thereafter:
(a) the purchase price and every other term of offer and/or sale of Your Product (including associated shipping and handling charges, Shipment Information, any "low price" guarantee, rebate or discount, any free or discounted products or other benefit available as a result of purchasing one or more other products, and terms of applicable return and refund policies) is at least as favourable to users of the Kauracious.com Site as the most favourable terms upon which a product is offered and/or sold via Your Sales Channels (excluding consideration of Excluded Offers)
(b) customer service for Your Products listed on the Kauracious.com Site is at least as responsive and available and offers at least the same level of support as the most favourable customer services offered in connection with any of Your Sales Channels (provided that any such customer service will at all times be conducted in a timely, professional and courteous manner) (this requirement does not apply to customer service for payment-related issues on Your Transactions, which we will provide).
(c) The Content, Required Product Information and other information under Section B-Sale and Fulfillment regarding Your Products listed on the Kauracious.com Site that you provide to us is of at least the same level of quality as the highest quality information displayed or used in Your Sales Channels. If you become aware of any non-compliance with (a) above, you will promptly compensate adversely affected customers by making appropriate refunds to them in accordance with Section S-2.2. For Kauracious.com-Fulfilled Products, we acknowledge that if the shipping and handling charges associated with the sale and delivery of any of Your Products listed for sale on the Kauracious.com Site are included in (and not separately stated) the purchase price listed for Your Products on the Kauracious.com Site (collectively a "Shipping Inclusive purchase price"), then the parity obligation in (a) above will be satisfied if the Shipping Inclusive purchase price and each other term of offer and/or sale for the product on the Kauracious.com Site are at least as favourable to users of the Kauracious.com Site as the purchase price and each other term of offer and/or sale for the product (including any and all separately stated shipping and handling charges) pursuant to which the product is offered and/or sold via any of Your Sales Channels other than the Kauracious.com Site.
You will pay us: (a) the applicable Service Fee; (b) any applicable Closing Fees; and (c) if applicable, the non-refundable Selling on Kauracious.com Subscription Fee in advance for each month (or for each transaction, if applicable) during the Term of this Agreement. "Selling on Kauracious.com Subscription Fee" means the fee specified as such on the selling on Kauracious.com fee schedule for the Kauracious.com Site at the time such fee is payable. With respect to each of Your Transactions: (x) "Sales Proceeds" has the meaning set out in the Business Solutions Agreement; (y) "Closing Fees" means the applicable fee, if any for the Kauracious.com Site; and (z) "Service Fee" means the applicable percentage of the Sales Proceeds from Your Transaction through the Kauracious.com Site specified at the time of Your Transaction, based on the categorization by Kauracious.com of the type of product that is the subject of Your Transaction; provided, however, that Sales Proceeds will not include any shipping charge set by us in the case of Your Transactions that consist solely of Kauracious.com-Fulfilled Products. Except as provided otherwise, all monetary amounts contemplated in these Service Terms will be expressed and provided in the Local Currency, and all payments contemplated by this Agreement will be made in the Local Currency.
All taxes or surcharges imposed on fees payable by you to Kauracious.com will be your responsibility.
Sales Proceeds & Refunds
Remittances to you for Your Transactions (excluding COD transactions) will be made through a nodal account (the "Payable Account") in accordance with the directions issued by Reserve Bank of India for the opening and operation of accounts and settlement of payments for electronic payment transactions involving intermediaries vide its notification RBI/2009-10/231 DPSS.CO.PD.No.1102 / 02.14.08/ 2009-10 dated November 24, 2009. Remittance to you for COD transactions shall be made through the online bank or any other mutually agreed and other means used to transfer to Your Bank Account. You hereby agree and authorize us to collect payments on your behalf from customers for any sales made through the COD mechanism. You authorize and permit us to collect and disclose any information (which may include personal or sensitive information such as Your Bank Account information) made available to us in connection with this Agreement to a bank, auditor, processing agency, or third party contracted by us in connection with this Agreement.
Subject to and without limiting any of the rights described in Section 2 of the General Terms, we may hold back a portion or your Sale Proceeds as a separate reserve ("Reserve"). The Reserve will be in an amount as determined by us and the Reserve will be used only for the purpose of settling the future claims of customers in the event of non-fulfillment of delivery to the customers of your Products keeping in mind the period for refunds and chargebacks.
Except as otherwise stated in this Agreement (including without limitation Section 2 of the General Terms), you authorize us and we will remit the Settlement Amount to Your Bank Account on the Payment Date in respect of an Eligible Transaction. When you either initially provide or later change Your Bank Account information, the Payment Date will be deferred for a period of up to 21 calendar days. You will not have the ability to initiate or cause payments to be made to you. If you refund money to a customer in connection with one of Your Transactions in accordance with Section S-2.2, on the next available Designated Day for Kauracious.com Site, we will credit you with the amount of the Service Fee paid by you to us attributable to the amount of the customer refund, less the Refund Administration Fee for each refund, which amount we may retain as an administrative fee.
In the event that we elect not to recover from you a customer's chargeback, failed payment, or other payment reversal (a "Payment Failure"), you irrevocably assign to us all your rights, title and interest in and associated with that Payment Failure.
"Eligible Transaction" means Your Transaction against which the actual shipment date has been confirmed by you.
"Designated Day" means any particular Business Day of the week designated by Kauracious.com on a weekly basis, in its sole discretion, for making remittances to you.
"Payment Date" means the Designated Day falling immediately after 21 calendar days (or less in our sole discretion) of the Eligible Transaction.
"Settlement Amount" means Sales Proceeds (which you will accept as payment in full for the sale and shipping and handling of Your Products), less: (a) the Service Fees due for such sums; (b) any Selling on Kauracious.com Subscription Fees due; (c) taxes required to be charged by us on our fees; (d) any refunds due to customers in connection with the Kauracious.com Site; (e) Reserves, as may be applicable, as per this Agreement; (f) Closing Fees, if applicable; and (g) any other applicable fee prescribed under the Programme Policies (including fee payable under the Fee Schedule for Kauracious.com Site), if applicable.
Control of website/ Mobile App
Notwithstanding any provision of this Agreement, we will have the right in our sole discretion to determine the content, appearance, design, functionality and all other aspects of the Kauracious.com Site and the Selling on Kauracious.com Service (including the right to re-design, modify, remove and alter the content, appearance, design, functionality, and other aspects of, and prevent or restrict access to any of the Kauracious.com Site and the Selling on Kauracious.com Service and any element, aspect, portion or feature thereof (including any listings), from time to time) and to delay or suspend listing of, or to refuse to list, or to de-list, or require you not to list any or all products on the Kauracious.com Site in our sole discretion.
Effect of Termination
Upon termination of these Selling on Kauracious.com Service Terms in connection with the Kauracious.com Site, all rights and obligations of the parties under these Service Terms with regard to the Kauracious.com Site will be extinguished, except that the rights and obligations of the parties with respect to Your Transactions occurring during the Term will survive the termination or expiration of the Term.
In addition to the General Terms, you agree that, unless otherwise agreed by Kauracious.com in advance in writing, the price stated by you for Your Products is inclusive of all taxes including VAT/CST, customs duty, excise duty or other tax or levy that you may be required to remit in connection with such sale.
All payments by Kauracious.com to you shall be made subject to any applicable withholding taxes under the applicable Law. Kauracious.com will retain, in addition to its net fees together with any applicable taxes Kauracious.com determines it is obligated to charge or collect on the fees, an amount equal to the legally applicable withholding taxes at the applicable rate. You are responsible for deducting and depositing the legally applicable taxes and delivering to Kauracious.com sufficient documents evidencing the deposit of such tax. Upon receipt of the evidence of deduction of such tax, Kauracious.com will remit the amount evidenced in the certificate to you. Upon your failure to duly deposit these taxes and provide evidence to that effect within five (5) Business Days from the end of the relevant month, Kauracious.com shall have the right to utilize the retained amount for discharging its tax liability.
Where you have deposited the taxes, you will issue an appropriate tax withholding certificate for such amount to Kauracious.com and Kauracious.com shall provide the necessary support and documentation as may be required by you for discharging your obligations.
Kauracious.com has the option to obtain an order for lower or NIL withholding tax from the Indian Revenue authorities. In case Kauracious.com successfully procures such an order, it will communicate the same to you. In that case, the amounts retained shall be in accordance with the directions contained in the order as in force at the point in time when tax is required to be deducted at the source.
Selling on Kauracious.com Definitions
"Kauracious.com Refund Policies" means the return and refund policies published on the Kauracious.com Site.
"Estimated Ship Date" means, with respect to any of Your Products, either: (a) the end of the shipping availability period (which begins as of the date on which the relevant order is placed by the customer), or the shipping availability date, as applicable, specified by you in the relevant inventory/product data feed for Your Product on the Kauracious.com Site; or (b) if you do not specify shipping availability information in such inventory/product data feed or Your Product is in a product category that Kauracious.com designates as requiring shipment within two (2) days (excluding Sundays and public holidays), (2) days (excluding Sundays and public holidays) after the date on which the relevant order is placed by the customer.
"Excluded Offer" means any discount, rebate, promotional offer, or other term of offer and/or sale that you: (a) have attempted to make available through the Kauracious.com Site but that we do not honour or support (but only until such time as we honour or support the same on the Kauracious.com Site); or (b) make available solely to third parties that either (i) purchase products solely for resale and who are not end users of such products (i.e., wholesale purchasers), or (ii) have affirmatively elected and opted-in to participate in your and/or one of its affiliates' membership-based customer loyalty or customer incentive programs.
"Refund Administration Fee" means the twenty percent (25%) of the applicable Service Fee.
"Required Product Information" means, with respect to each of Your Products in connection with the Kauracious.com Site, the following (except to the extent expressly not required under the applicable Programme Policies): (a) description; (b) SKU and EAN/UPC numbers and other identifying information as Kauracious.com may reasonably request; (c) information regarding in-stock status and availability, shipping limitations or requirements, and Shipment Information (in each case, in accordance with any categorizations prescribed by Kauracious.com from time to time); (d) categorization within each Kauracious.com product category and browse structure as prescribed by Kauracious.com from time to time; (e) digitized image that accurately depicts only Your Product and does not include any additional logos, text or other markings (and that complies with any Kauracious.com published image guidelines); (f) purchase price; (g) shipping and handling charge (in accordance with our standard functionality therefor); (h) any text, disclaimers, warnings, notices, labels or other content required by applicable Law to be displayed in connection with the offer, merchandising, advertising or sale of Your Product; (i) any vendor requirements, restocking fees or other terms and conditions applicable to such product that a customer should be aware of prior to purchasing the product; (j) brand; (k) model; (l) product dimensions; (m) weight; (n) a delimited list of technical specifications; (o) SKU and EAN/UPC numbers (and other identifying information as we may reasonably request) for accessories related to Your Product that is available in our catalogue; and (p) any other information reasonably requested by us (e.g., the condition of used or refurbished products).
"Seller-Fulfilled Products" means any of Your Products that are not fulfilled using the Fulfillment by Kauracious.com Service.
"Selling on Kauracious.com Launch Date" means the date on which we first list one of Your Products for sale on the Kauracious.com Site.
"Shipment Information" means, with respect to any of Your Products, the estimated or promised shipment and/or delivery date.
"Street Date" means the date(s), if any, specified by the manufacturer, distributor and/or licensor of a product as the date before which specified information regarding such product (e.g., title of a book) should not be disclosed publicly, or such product should not be delivered or otherwise made available to customers.
"URL Marks" means any Trademark, or any other logo, name, phrase, identifier or character string, that contains or incorporates any top level domain (e.g., .com, co.in, co.uk, .in, .de, .es, .edu, .fr, .jp) or any variation thereof (e.g., dot com, dotcom, net, or com).
"Your Transaction" is defined in the Business solutions Agreement; however, as used in these Service Terms, it shall mean any and all such transactions through selling on Kauracious.com only.
C) GST Act Procedure (UNDER THE CENTRAL GOODS AND SERVICES TAX ACT, 2017)
1. How GST implied on Goods and services?
The GST is described here with the methodology adopted by the system to calculate Indian Goods and Services tax (‘GST’), i.e. Central Goods and Services Tax ('CGST'), State Goods and Services Tax (‘SGST’), Union Territory Goods and Services Tax (‘UTGST’) and Integrated Goods and Services Tax (‘IGST’), for sellers or merchants using tax calculation services.
2. Overview on GST
GST is a unified tax levied on both goods and services. In the GST regime, both the Central and the State Governments will impose GST on the same transaction involving supply of goods and / or services. Each taxable transaction could either attract (i) CGST and SGST/ UTGST or (ii) IGST. CGST and SGST/ UTGST will be levied on supply of goods and services within the State/ Union Territory (‘UT’) (i.e. intra-State supply) and IGST will be levied on supply of goods and services between two States / UT and on import (i.e. inter-State supply). Unlike in the indirect tax regime, where VAT/ CST is applicable on buying and selling of goods and service tax is applicable on provision of service, GST would be applicable on ‘supply’ of goods and services. The definition of ‘supply’ is wide and inter alia includes:
(a) All forms of supply including sale, transfer, barter, lease, etc. made for a consideration in the course or furtherance of business.
(b) Import of services, whether or not for a consideration and whether or not in the course or furtherance of business.
GST is a consumption based tax. Therefore, GST of the State/ UT where the goods and services are actually consumed, will apply. While SGST needs to be paid State-wise, CGST and IGST have to be paid on a consolidated basis. However, the place of supply i.e. the location where the goods and services are actually consumed, have to be disclosed.
In order to determine whether a supply is an inter-State supply (attracting IGST) or intra-State supply (attracting CGST and SGST/ UTGST), specific place of supply rules are formulated
3. Supply of Goods
Generally, for supply of goods, if the State/ UT from where goods originate and the State/ UT where they are delivered is same then it qualifies as intra-State supply (subject to CGST plus SGST).
If the State/ UT from where the goods originate and the State/ UT where they are delivered are different, it should qualify as inter-State supply (subject to IGST).
Import of goods into India will be subject to Basic Customs Duty (‘BCD’) plus IGST. At the same time, export of goods outside India will be tax free.
4. Supply of service
Local Supply of service : In case of a B2C transaction, the place of supply shall be the address of the recipient on records of the supplier or location of supplier in other cases. The place of supply is subject to certain exceptions such as services in relation to immovable property, event based services, etc.
Import and Export of Service : On import of services into India (i.e. B2B transaction where service provider is located outside India), the service recipient will be liable to pay GST under the reverse charge mechanism. On the other hand, if the services qualify as export, the same will not be subject to GST.
Additionally, the service recipient may also be liable to pay GST under the reverse charge mechanism on certain specified services even if the provider of service is located in India (typically, referred as domestic reverse charge).
If the suppliers located outside India are providing Online Information and Database Access and Retrieval (‘OIDAR’) Service through Kauracious.com platform then the overseas OIDAR service providers will be required to obtain GST registration in India and discharge the GST liability.
5. Tax Rate of GST
Goods are typically categorized under (5) bands of tax rates: Exempt, 5 percent, 12 percent, 18 percent and 28 percent depending on the Harmonised System of Nomenclature (‘HSN’) classification of the goods. Additionally, certain category of demerit and luxury goods such as pan masala, aerated waters and luxury cars will attract an additional cess.
The seller will have to assign appropriate HSN classification of the goods while listing their product for sale along with the applicable PTC.
There are (5) standard rates prescribed for supply of service: Exempt, 5 percent, 12 percent, 18 percent and 28 percent. Further, in addition to GST, cess may also be levied on certain notified services. However, currently there are no services which have been notified on which cess will apply.
This tax calculation service provides functionality for calculating GST for goods shipped from logistic partners centres located in India, goods sold by offshore sellers and services provided on Kauracious.com platform, based on the parameters discussed above.
This document describes the support for calculating the applicable GST and related functions:
Determining the tax jurisdiction and tax type.
Determining the tax calculation selling price.
Time of supply and GST calculation.
Return of goods and services.
6. Determining Tax Jurisdiction and tax type for goods:
this requires information on transaction-related parameters to determine tax jurisdiction and tax type (i.e. CGST and SGST/ UTGST or IGST). These transaction- related information are:
7. General note applicable to the tax location and tax type :
GST being a consumption based tax, the GST rates of the State/ UT where the goods are actually consumed should apply.
In certain transactions, bill-to location and ship-to location could be different. However, the bill-to location has no relevance; the levy of GST would depend on the ship-from and ship-to location only. Thus, even if the buyer and the logistic centre are in the same State/ UT, a supply could be an inter-state supply if the movement of goods takes place from one State/ UT to another. Similarly, even if buyer and the logistic centre are in different State/ UT, a supply could be an intra-state supply if the delivery location of goods is within the State/ UT.
8. Ship-from location
The Ship-from location is the location from where the shipment originates i.e. the location from where the goods are actually shipped to the customers.
If the goods are delivered from a place outside India, it will be regarded as import of goods into India.
9. Ship-to location
The ship-to location is the location to which shipment is destined, i.e. Destination to State/ UT.
10. Tax location and tax type for goods
Tax location and tax type for goods Based on the transaction-related information parameters described above, the tax location and tax type for shipments of products that are taxable are determined as follows:
11. Products shipped
Shipments where ship-from location and ship-to locations are in the same State/ UT
Shipments are subject to ‘CGST and SGST/ UTGST’ where ship-from location and ship-to location are in the same State/ UT, i.e. where the movement of goods is within the State/ UT where FC/Place of Business is located. The CGST and SGST/ UTGST rate will be of the State/ UT destination (i.e. ship-to location).
Shipments where ship-from location and ship-to locations are in the different State/ UT
Shipments are subject to IGST where ship-from location and ship-to location are in the different States/ UT, i.e. where the movement of goods is from the State/ UT where FC/Place of Business is located to another State/ UT.
12. Imported products
Import of goods into India will be subject to BCD plus IGST. The IGST will be paid at the time of clearing the goods from the customs station by the importer on record or the CHA on behalf of the importer.
13. Determining Tax Jurisdiction and tax type for services
This requires information on transaction-related information parameters to determine tax jurisdiction and tax type (i.e. CGST and SGST/ UTGST or IGST). These transaction- related information are :
Location of the supplier.
Location of the recipient.
Place of supply of service.
14. General note applicable to the tax location and tax type
GST being a consumption based tax, in order to determine the State/ UT where the services are consumed, specific place of supply rules are formulated.
According to the Indian laws, the services provided to customer located outside India would be regarded as export where the consideration is received in foreign currency. Hence, not subject to GST.
In certain transactions, bill-to location and the location where the services are actually consumed may be different. However, the bill-to location has no relevance; the levy of GST would depend on the location where the services are actually consumed (in terms of the place of supply rules).
15. Location of the supplier
For GST purposes, registered place of business of the supplier will be considered as the location of the supplier. If the services are supplied by a supplier located outside India, the services will be considered as an import of service into India.
16. Location of service recipient
The location of the service recipient will be the address of the customer as available on the ordering details in your Seller Central Account.
17. Place of supply of service
The place of supply of service is typically the location of the service recipient. This rule may be subject to certain exceptions such as transportation of goods, event based services, training services, etc. The place of supply of service will have to be determined on a case to case basis.
18. Tax location and tax type for services
Services where location of the supplier and the place of supply are in the same State/ UT:
Services are subject to ‘CGST and SGST/ UTGST’ where location of supplier and place of supply are in the same State/ UT.
Services where location of the supplier and place of supply are in the different State/ UT:
Services are subject to IGST where location of supplier and place of supply are in the different States/ UT.
19. Supply of Digital content through Kauracious.com platform
Under the GST regime, supply of e-books, music, software and other intangibles over the internet will qualify as OIDAR service.
If the OIDAR services are provided by offshore suppliers through Kauracious.com platform, the offshore suppliers will be liable to obtain GST registration and discharge IGST on a forward charge basis.
The location of supplier for services provided by offshore suppliers will be outside India.
The tax location is the address of the customer.
20. Determining tax on the selling price for goods
The GST is typically payable on value of goods supplied, i.e. the selling price of the goods. Price variations and ancillary charges as described hereunder could be adjusted against the selling price.
The GST on the price of goods should be reduced by the amount of price-based promotions applied to them. For instance promotional discounts and trade discounts are reduced from the price of goods for the purpose of calculation of GST. The discount will be adjusted in the invoice itself. Post sale discounts will not be deductible for GST purpose unless such discount is agreed at or before the time of supply.
Shipping & Handling Charges
Shipping and handling charges will be considered as a part of selling price. In determining the GST on the selling price, separately stated shipping and handling charges should be assigned to, or associated with, the individual items in a shipment. If a consolidated shipping and handling charge is made, it should be allocated by value or any other justifiable parameter and attributed to each item being invoiced/ shipped.
Shipping & Handling Taxability Options
Taxes on shipping and handling charges associated with individual items in a shipment should be calculated separately from the related individual items. By default, each shipping and handling charges should be assigned the same product taxability as its related item. This will generally result in shipping and handling charges associated with taxable items being taxed at the same rate as the taxable items, and shipping and handling charges associated with non-taxable items not being taxed.
Gift Wrap Charges
Gift wrap charges are generally treated as taxable because they are considered as a part of the selling price of an item. In determining the selling price, separately stated gift wrap charges should be assigned to, or associated with, the individual items in a shipment as per the same principles adopted for shipping and handling charges.
Gift Wrap Taxability Options
Taxes on gift wrap charges associated with the individual items in a shipment are calculated separately from the related individual items. By default, each gift wrap charges should be assigned the same product taxability as its related item. This will generally ensure that gift wrap charges associated with taxable items being taxed at the same rate as the taxable items, and gift wrap charges associated with non-taxable items are not taxed.
22. Determining tax on the value of service
The GST is typically payable on value of services supplied, i.e.the price actually paid or payable for the said service. Price variations and ancillary charges as described hereunder could be adjusted against the selling price.
The GST on the value of service should be reduced by the amount of price-based promotions applied to them. For instance, promotional discounts and trade discounts are reduced from the value of service for the purpose of calculation of GST. The discount will be adjusted in the invoice itself. Post sale discounts will not be deductible for GST purpose unless such discount is agreed at or before the time of supply.
24. Time of supply of goods/ services for GST calculation
All prices of the product and services listed on the marketplace are the prices are tax inclusive and Taxes are estimated at ship generation. Depending on how a shipment is fulfilled, a tax invoice will be generated in the system after an order is submitted or immediately prior to product shipment.
25. Many factors can change between the order checkout date and the tax invoice date, and as a result the estimated tax amount may differ from the amounts actually charged. For example, rates may change and this could lead to an increase or decrease in taxes charged.
The customer return (sales returns) process for GST charged is a statutory or legal responsibility of the seller selling the relevant items in India. The filing of tax returns and reporting compliance is respective seller’s responsibility.
Please note :
The tax calculation engine will calculate GST charged on invoices raised for sales by each Seller and pay such amounts to the Sellers on a monthly (or agreed periodical basis). The GST paid would be identical to the amount of GST charged on item price, ship and handling fees, and/or gift wrap fees etc. The corresponding tax calculation details will be transmitted to the Seller in the regular reporting process under the tax library section of your Seller Account. Same needs to be reviewed and confirmed under your Seller account.
If the services are found to be deficient, a credit note will have to be issued in order to claim the adjustment of the GST paid. The credit note can be issued not later than September following the end of the financial year or the date when the supplier furnishes annual return, whichever is earlier. To illustrate: for the services provided during FY 2017-18, credit note can be issued up to September 2018 or the date when supplier files the annual return (whichever is earlier).
The tax calculation services should treat returns of physical goods as returned merchandise or 'sales returns'. The GST paid on original sales can be claimed as an adjustment by the supplier provided that a credit note is issued. In respect of supplies made during the year, credit note can be issued not later than September following the end of the financial year or the date when the supplier furnishes annual return, whichever is earlier. To illustrate: for the sales made during FY 2017-18, credit note can be issued up to September 2018 or the date when supplier files the annual return (whichever is earlier).
I read and understood the above GST related tax responsibility and agree to comply all the above terms & condition and accept the tax deposit and filing return responsibility under the GST Act.