The tax will be imposed on all the online shipments regardless of the fact whether they are within the country or from abroad. The main agenda is to bring all the tax free things in the market under the tax bracket so as to provide benefit to those who suffer losses because they are selling products under the tax scheme. The government suffered great losses because of the internet based retailers due to which this tax scheme is likely to be imposed on all such retailers like Flipkart, amazon, Snapdeal, eBay, etc.
Taxation of E-commerce (E-com. in short) companies has been in focus for a long time treating them as commercial agent. With E-com growing at a rapid pace in the country state government does not want to lose out on revenue. In most cases, invoices issued for online purchases show taxes levied, but states do not want to take any chances as these companies have complex delivery structures.