GST & Marketplace Tax Policy
Last updated: 20 October 2026
This page explains how GST and related taxes work on Shimio. It is general information, not tax advice.
1. Who we are for GST
Shimio (Paras Sharma, sole proprietor, trading as Shimio, Vijaynagar, Totu, Shimla, Himachal Pradesh 171011, India, GSTIN 02OULPS3414K1Z6) is an electronic commerce operator under Section 52 of the Central Goods and Services Tax Act, 2017. Shimio runs the marketplace, collects payment and coordinates delivery. The Seller is the supplier of the goods you buy.
2. Prices and invoices
2.1 Prices on Shimio include GST. No tax is added at checkout. A delivery charge, where it applies, is shown separately before you pay.
2.2 Every order gets a tax invoice in the Seller's name and GSTIN, with the Seller's address, HSN code, GST rate, place of supply and tax amounts. Shimio generates the invoice on the Seller's behalf. It is available in your account and sent with your order confirmation.
2.3 If you buy for business and give your GSTIN at checkout, it is printed on the invoice so you can claim input tax credit, as the law allows.
2.4 If you return or exchange an item, a credit note and, for an exchange, a fresh invoice are issued as the law requires.
3. Tax collected at source (TCS) and tax deducted at source (TDS)
3.1 Under Section 52 of the CGST Act, Shimio collects tax at source from payments made to Sellers for goods sold through the Platform, files the monthly return (GSTR-8) and credits the amount to each Seller's GST account. This does not change the price you pay.
3.2 Shimio also deducts income tax at source from Seller payments where the Income-tax Act, 2025 requires it. This does not change the price you pay.
4. Shimio's own fees
Shimio charges Sellers a commission under the Merchant Agreement and issues them a tax invoice for it, with GST at the applicable rate. Shimio's fees are not added to the price you pay. Delivery charges and return processing fees shown on the Platform are charged by Shimio, with GST where applicable.
5. Questions
Tax questions about an order: support@shimio.in · +91 9015104910. Complaints: see the Grievance Redressal page.
