1. Who supplies what
Two separate supplies, two different suppliers:
| What | Supplied by | Invoiced by |
|---|---|---|
| LeafRanger subscription | Country Devs LLP | Country Devs LLP, or the app store if you subscribed through it |
| Plants, pots, soil, tools | The independent shop you bought from | That shop — they are the supplier of record |
We are the electronic commerce operator. We provide the platform and collect the payment; the shop supplies the goods.
2. Our GST status
Registration is in progress and the marketplace is not open. Operating a marketplace makes GST registration compulsory regardless of turnover, because an electronic commerce operator required to collect tax at source has no threshold exemption. We are completing that registration before the first order is taken.
Until it is complete, no goods are sold through LeafRanger and no tax is collected at source. This page describes the regime that applies from the day the shop opens, and our GSTIN will be published here when it is issued.
3. Tax collected at source (TCS)
As an electronic commerce operator we are required to collect tax at source on the taxable supplies that sellers make through the platform, under section 52 of the CGST Act.
- Rate: 1% of the net value of taxable supplies — 0.5% CGST plus 0.5% SGST on an intra-state supply, or 1% IGST inter-state.
- Net value: the total supplies made through the platform in the month, less anything returned in that month.
- It is not our income. TCS is deducted from the seller’s settlement and deposited with the government against the seller’s GSTIN, where they can claim credit for it.
- Reported monthly in GSTR-8, so the amount appears in the seller’s own returns.
TCS is separate from our commission. Commission is what we charge for the service; TCS is tax we collect on the government’s behalf and never keep.
4. What your invoice shows
For goods, the invoice is issued by the shop that sold them, in their name, with their GSTIN if they are registered. It shows the item price, any GST they have charged, shipping, and the total you paid.
For a subscription, the invoice is issued by Country Devs LLP with a sequential number, or by the app store if you subscribed through one.
Every invoice is available in the app under your orders or your billing history.
5. GST on subscriptions
A LeafRanger subscription is a supply of services. Where GST applies to it, the price shown at checkout is what you pay — tax is not added afterwards.
If you subscribed through the Google Play Store, Google is the merchant of record for that transaction and its own tax treatment and invoice apply. See the Cancellation & Refund Policy for what that means when you want a refund.
6. If you sell here
- You are the supplier, and you issue the tax invoice to the buyer.
- We deduct 1% TCS from your settlement and deposit it against your GSTIN. It appears in your GSTR-2A/2B, and you claim credit for it.
- You may not need to register if you supply goods through the platform and your turnover is below the threshold — Notification 34/2023 exempts some small suppliers of goods, subject to conditions. Selling services through a platform is treated differently. Check with your accountant rather than with us.
- Commission is charged on the item total and is invoiced separately to you, with GST on the commission where applicable.
We are not your tax adviser, and nothing on this page is tax advice. Your obligations depend on your turnover, your state and what you sell.
7. Claiming input credit
Buying for a registered business? Add your GSTIN to your account before you order, and it will appear on the seller’s invoice so you can claim input tax credit where you are entitled to.
A GSTIN cannot be added to an invoice after it has been issued, so add it first.