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 The Goods and Services Tax (GST) council, which is set to meet on July 11, is likely to give clarity on whether tax collected at source (TCS) should be deducted by the buyer or the e-commerce platform, from whom the product has been purchased under the open network for digital commerce (ONDC) platform.

The GST council, which is headed by Finance Minister Nirmala Sitharaman, is expected to discuss the ONDC in the meeting.

Under ONDC, a buyer places an order with an e-commerce platform, which itself procures that consignment from another e-commerce platform.

This has led to confusion among authorities as to which of these entities should be taxed, due to multiple agencies involved.

It is on this vexed issue that the GST council is likely to take a call in its July 11 meeting.

Also the council is likely to take up the issue of excess input tax credit (ITC), which is claimed by business entities.

The council is likely to draft a new rule under which entities are likely to be quizzed about the excess ITC claimed by them. They may even be asked to deposit the excess amount with the government, sources said.