Section 52 of the Central Goods and Services Tax (CGST) Act, 2017 deals with Tax Collection at Source (TCS) by Electronic Commerce Operators (ECOs). It is an important GST provision for businesses selling goods or services through electronic commerce platforms where the consideration for the supply is collected by the operator.
Under this mechanism, the electronic commerce operator collects a prescribed percentage of the net value of taxable supplies made through its platform by other registered suppliers and deposits the collected amount with the Government.
The amount collected as TCS is not an additional GST liability imposed on the supplier’s sale. Instead, it is an amount collected by the electronic commerce operator and credited to the supplier’s electronic cash ledger after being reported through the prescribed GST mechanism. The supplier can use the credited amount in accordance with the GST payment provisions or claim a refund of eligible unutilised balance.
Section 52 became operational from 1 October 2018 through Notification No. 51/2018-Central Tax.
The TCS rate has subsequently been reduced. From 10 July 2024, the rate for intra-State supplies was reduced from 0.5% CGST + 0.5% SGST/UTGST to 0.25% CGST + 0.25% SGST/UTGST, resulting in a combined rate of 0.5%. For inter-State supplies, the corresponding IGST TCS rate was reduced to 0.5%.
What is Section 52 of the CGST Act?
Section 52 requires every electronic commerce operator, other than an agent, to collect TCS at the rate notified by the Government on the recommendations of the GST Council.
The collection applies to the net value of taxable supplies made through the operator by other suppliers, where the consideration for those supplies is collected by the operator.
In simple terms, the basic structure is:
Supplier → Makes taxable supply through ECO → Customer pays through ECO → ECO collects TCS → TCS is deposited with Government → Amount is credited to supplier’s electronic cash ledger
The TCS mechanism provides a reporting and tracking trail for supplies made through electronic platforms. The GST Council has described this audit-trail function as one of the purposes of the TCS mechanism.
What is an Electronic Commerce Operator?
An Electronic Commerce Operator (ECO) is a person who owns, operates or manages a digital or electronic facility or platform for electronic commerce.
Examples can include online marketplaces and other platforms through which suppliers make taxable supplies and the consideration is collected by the operator.
The important point is that merely having an online presence does not automatically mean that every website or digital business is an ECO required to collect TCS under Section 52.
The applicability of Section 52 depends on whether the person falls within the statutory definition and whether the relevant supplies satisfy the conditions prescribed by the provision.
What is Tax Collection at Source under GST?
GST TCS is the amount collected by an electronic commerce operator from the consideration relating to qualifying taxable supplies made through its platform.
For example, suppose a registered seller makes a taxable supply of goods worth ₹1,00,000 through an e-commerce platform and the platform collects the customer’s payment.
If the applicable TCS rate is 0.5%, the ECO collects:
₹1,00,000 × 0.5% = ₹500
The ₹500 is TCS and is subsequently reported and deposited according to the GST procedure.
The supplier’s electronic cash ledger receives credit for the amount properly reported as TCS.
What is the Current TCS Rate under Section 52?
The TCS rate under Section 52 has changed since GST was introduced.
The original notified rate for intra-State supplies was:
- 0.5% CGST
- 0.5% SGST/UTGST
- Total = 1%
For inter-State supplies, the rate was 1% IGST.
However, the Government reduced the rates with effect from 10 July 2024.
The current rates are:
| Nature of Supply | TCS Rate |
|---|---|
| Intra-State supply | 0.25% CGST + 0.25% SGST/UTGST |
| Total intra-State TCS | 0.50% |
| Inter-State supply | 0.50% IGST |
The reduction was implemented through the relevant notifications amending the earlier TCS rate notifications.
Therefore, older GST articles stating that the current TCS rate is 1% are outdated.
What is the Meaning of “Net Value of Taxable Supplies”?
Section 52 does not require the ECO to collect TCS on the gross value of every transaction.
The provision uses the expression “net value of taxable supplies.”
The explanation to Section 52 provides that the net value means the aggregate value of taxable supplies of goods or services or both, other than services notified under Section 9(5), made during the month by all registered persons through the operator, reduced by the aggregate value of taxable supplies returned to the suppliers during that month.
Therefore, broadly:
Net Value of Taxable Supplies = Taxable Supplies through ECO − Taxable Supplies Returned
This calculation is relevant for determining the amount on which TCS is collected.
Are GST and Other Taxes Included in the TCS Base?
TCS under Section 52 is calculated on the net value of taxable supplies, rather than simply applying the percentage to the invoice’s gross amount including GST.
The tax component is therefore not treated as part of the taxable supply value merely because it appears on the customer’s invoice.
For example:
Taxable value = ₹1,00,000
GST = ₹18,000
Invoice value = ₹1,18,000
At a 0.5% TCS rate, the TCS calculation is based on the relevant taxable supply value of ₹1,00,000:
₹1,00,000 × 0.5% = ₹500
The exact reporting treatment should follow the applicable GST return and system requirements.
When is GST TCS Applicable?
TCS under Section 52 applies when the following broad conditions are satisfied:
- The person collecting the amount is an electronic commerce operator covered by Section 52.
- The operator is not acting merely as an agent in the sense excluded by the provision.
- Taxable supplies are made through the operator by other suppliers.
- The consideration for those supplies is collected by the operator.
- The supplies fall within the scope of Section 52 and are not excluded under the applicable provisions.
The requirement is therefore not simply based on the existence of an online transaction.
The nature of the platform, supplier, supply and payment collection arrangement must all be considered.
Does Section 52 Apply to Every Sale Through an E-Commerce Website?
No.
The wording of Section 52 is important because TCS applies to taxable supplies made through the operator by other suppliers where the consideration is collected by the operator.
CBIC’s official FAQ explains that where an e-commerce operator purchases goods from vendors and subsequently sells those goods on its own account, the operator’s own sale is not a supply made through it by another supplier for which TCS under Section 52 is collected.
Therefore, a distinction must be made between:
Marketplace model
Supplier → ECO platform → Customer
and
Own-account sale
ECO purchases/owns goods → ECO sells to customer
Section 52 TCS is primarily concerned with the first situation when its statutory conditions are satisfied.
TCS on Services Notified under Section 9(5)
Section 52 specifically excludes services notified under Section 9(5) from the definition of net value of taxable supplies for TCS purposes.
This is important because, for certain notified services supplied through an ECO, the electronic commerce operator itself is made liable to pay GST under Section 9(5).
CBIC’s FAQ explains that where the ECO is liable to pay tax under Section 9(5), the ECO pays GST as though it were the supplier for those notified services.
Therefore, the same transaction should not simply be subjected to the ordinary Section 52 TCS mechanism as though the supplier remained liable in the usual manner.
TCS and Section 9(5) Are Different Mechanisms
It is important not to confuse Section 52 with Section 9(5).
Section 52
The ECO collects TCS on qualifying supplies made by other suppliers through the platform.
Section 9(5)
For certain notified services, the ECO itself becomes liable to pay GST as if it were the supplier.
These provisions serve different purposes.
The GST treatment of a particular e-commerce transaction therefore requires checking whether the supply falls under a notified Section 9(5) category.
Who Collects GST TCS?
The electronic commerce operator is responsible for collecting TCS where Section 52 applies.
The supplier making the underlying supply does not separately collect the Section 52 TCS from the customer.
For example:
- Seller = registered supplier
- Platform = ECO
- Customer = buyer
If the platform collects the customer’s consideration and the Section 52 conditions are satisfied, the platform collects the applicable TCS.
Example of TCS on an Intra-State Supply
Suppose a supplier sells goods through an ECO.
Taxable value of supplies during the month:
₹5,00,000
Taxable returns during the month:
₹50,000
Net taxable supplies:
₹4,50,000
Current TCS rate:
0.5%
TCS:
₹4,50,000 × 0.5% = ₹2,250
For an intra-State transaction, the amount is represented by:
- CGST TCS = ₹1,125
- SGST TCS = ₹1,125
Total TCS = ₹2,250
The applicable reporting should be made through the ECO’s GSTR-8.
Example of TCS on an Inter-State Supply
Suppose taxable supplies made through an ECO during a month are:
₹8,00,000
Taxable supplies returned during the same month:
₹1,00,000
Net taxable supplies:
₹7,00,000
For an inter-State supply, assume the current TCS rate of 0.5% IGST.
TCS:
₹7,00,000 × 0.5% = ₹3,500
The ECO reports the relevant amount under the applicable IGST TCS reporting mechanism.
What Happens to the TCS Collected?
The ECO is required to pay the TCS collected to the Government within the prescribed period.
Section 52 provides that the amount collected by the operator must be paid to the Government within 10 days after the end of the month in which the collection is made. The operator also furnishes the prescribed statement containing the details of outward supplies and TCS collected.
Therefore, the ECO’s responsibility does not end when it deducts or collects the TCS.
The compliance process includes:
Collection → Reporting → Payment to Government → Communication to Supplier → Credit in Supplier’s Cash Ledger
GSTR-8 – Return for TCS
The electronic commerce operator required to collect TCS under Section 52 furnishes FORM GSTR-8.
GSTR-8 contains details relating to:
- Supplies made through the operator
- Supplier information
- Taxable value
- TCS collected
- Other prescribed details
The return is generally furnished by the 10th day of the month succeeding the month in which the supplies were made or TCS was collected, as applicable under the prescribed framework.
CBIC’s TCS material states that the operator is required to furnish the monthly statement in GSTR-8 by the 10th of the following month.
What is the TCS Credit for the Supplier?
The TCS amount collected by the ECO and reported to the Government is credited to the supplier’s electronic cash ledger.
This is one of the most important features of GST TCS.
The GST Council has specifically stated that TCS collected through GSTR-8 gets reflected in the electronic cash ledger of the supplier.
The supplier can then use the amount according to the applicable GST payment provisions.
The credit is therefore not treated in the same way as ordinary input tax credit.
TCS Credit Is Not Input Tax Credit
A supplier sometimes misunderstands TCS credit as ITC.
They are different.
Input Tax Credit
ITC represents eligible credit of GST paid on inward supplies and is maintained in the electronic credit ledger.
TCS Credit
GST TCS collected by an ECO is credited to the supplier’s electronic cash ledger.
Therefore:
ITC → Electronic Credit Ledger
GST TCS → Electronic Cash Ledger
The GST Council has specifically confirmed that TCS amounts are credited to the supplier’s electronic cash ledger.
Can the Supplier Use TCS Credit to Pay GST?
Yes.
Once properly credited to the electronic cash ledger, the TCS amount can be used in accordance with the GST payment provisions.
The GST Council has explained that TCS credited to the electronic cash ledger can be used by the supplier for payment of taxes, penalty, interest and other amounts in accordance with the applicable provisions.
This is why TCS should not be viewed simply as a permanent deduction from the supplier’s income.
It is a GST credit in the electronic cash ledger.
Can the Supplier Claim Refund of Unutilised TCS?
Yes, subject to the applicable GST refund provisions.
Where amounts remain unutilised in the electronic cash ledger after the supplier’s relevant liabilities have been discharged, the supplier may claim refund in accordance with Section 54 and the applicable rules.
The GST Council has noted that suppliers can claim refund of eligible unutilised amounts lying in the electronic cash ledger after payment of their due tax liability.
Therefore, TCS can create a working-capital impact for marketplace sellers, particularly where substantial amounts accumulate and are not immediately required for tax payment.
Why Was the TCS Rate Reduced in 2024?
The GST Council considered the effect of TCS on suppliers’ working capital.
According to the 53rd GST Council meeting material, a significant portion of TCS collected was subsequently refunded because suppliers were unable to utilise the accumulated cash balance. The Council therefore recommended reducing the TCS rate from 1% to 0.5% to reduce working-capital constraints while retaining the tracking mechanism.
The Government subsequently implemented the rate reduction through notifications issued in July 2024.
The current combined rate for intra-State supplies is therefore 0.5%, while the IGST rate is also 0.5%.
TCS and Returned Goods
Returns are important because Section 52 calculates TCS on the net value of taxable supplies.
The statutory explanation reduces the aggregate taxable supplies made during the month by the aggregate value of taxable supplies returned to suppliers during that month.
For example:
Taxable supplies = ₹10,00,000
Taxable returns = ₹2,00,000
Net value = ₹8,00,000
At a 0.5% TCS rate:
TCS = ₹8,00,000 × 0.5% = ₹4,000
The ECO therefore needs an appropriate mechanism for tracking returns while calculating its monthly TCS liability.
What Happens When Multiple E-Commerce Operators Are Involved?
Modern e-commerce transactions can involve more than one electronic commerce operator.
For example:
Customer → Buyer-side ECO → Seller-side ECO → Supplier
The GST Council has examined such arrangements.
Where multiple ECOs are involved, the responsibility for Section 52 compliance depends on the role each operator performs and, particularly, which operator ultimately releases payment to the supplier.
Official GST Council material explains that where the supplier-side ECO finally releases the payment to the supplier, that ECO is responsible for the relevant Section 52 TCS compliance. In another structure where the buyer-side ECO itself is the relevant operator releasing payment to the supplier, the buyer-side ECO may have the TCS responsibility.
Therefore, businesses operating complex marketplace structures need to determine the responsible ECO based on the actual transaction and payment flow.
TCS When the ECO Is Also the Supplier
Another important situation arises when an ECO itself is the supplier of the particular goods or services.
Section 52 concerns supplies made through the operator by other suppliers.
CBIC’s official FAQ explains that where the operator makes a supply on its own account, there is no Section 52 TCS collection merely because the transaction takes place through its own website. The operator’s own supply remains subject to GST according to the normal provisions.
Therefore, the following distinction is important:
Supply by another supplier through ECO → Section 52 may apply
ECO’s own supply → Section 52 TCS does not apply merely because it is sold online
GST Registration of E-Commerce Operators
Electronic commerce operators covered by the GST TCS mechanism are subject to compulsory GST registration under Section 24.
CBIC’s GST material explains that the threshold exemption is not available to an electronic commerce operator required to collect TCS under Section 52.
This ensures that the ECO can comply with:
- TCS collection
- GSTR-8 filing
- TCS payment
- Supplier reporting
- Reconciliation
- Other applicable GST requirements
Registration of Suppliers Selling Through ECOs
The registration position of suppliers selling through an ECO needs to be examined separately from the registration position of the ECO itself.
Historically, Section 24 required persons supplying through an ECO liable to collect TCS to obtain compulsory registration irrespective of turnover.
However, GST law and notifications have subsequently introduced specific relaxations and special procedures for certain categories of suppliers, particularly in relation to intra-State supplies of goods through ECOs, subject to prescribed conditions.
Therefore, it is not accurate to apply the original blanket rule to every supplier selling through every online platform in the same way.
A supplier should examine the current Section 24 provisions, applicable notifications and the nature of the supply before determining whether GST registration is mandatory.
This is particularly important because the GST Council has approved special measures and procedures for specified suppliers making supplies through ECOs.
TCS and Section 24
Section 52 should be read along with Section 24 because Section 24 contains compulsory-registration provisions relating to electronic commerce operators and certain suppliers using such operators.
The practical GST position can therefore involve three separate questions:
- Is the platform an ECO covered by Section 52?
- Is the supplier making supplies through an ECO covered by compulsory registration or a notified relaxation?
- Is the particular supply subject to Section 52 TCS or excluded under another provision such as Section 9(5)?
These questions should not be treated as identical.
What is the TCS Statement?
Section 52 requires the ECO to furnish a statement containing prescribed details of the outward supplies made through the platform and the amount of TCS collected.
The statement enables the GST system to communicate the TCS information to the respective suppliers.
The information is important because the supplier needs to verify that the TCS collected by the ECO is correctly reflected in its GST account.
Communication of TCS Details to Suppliers
After the ECO furnishes the relevant statement, the details are made available to the concerned supplier through the GST system.
The supplier should reconcile:
- Sales through the ECO
- Returns
- Taxable value
- TCS collected
- TCS appearing in GST records
- TCS credited to the electronic cash ledger
Any mismatch should be investigated promptly.
This is especially important for suppliers operating on multiple platforms.
What Happens if the Supplier Disagrees With TCS Details?
Section 52 provides a mechanism under which the details furnished by the operator are made available to the concerned supplier.
The supplier can verify the information and take action where the reported figures do not correspond with the supplier’s own records.
The GST system is therefore designed to create a reconciliation trail between:
ECO records → GSTR-8 → Supplier GST records → Electronic Cash Ledger
Businesses should maintain their own marketplace settlement statements and invoices to support this reconciliation.
Interest on Delayed Payment of TCS
If the ECO fails to collect TCS or fails to pay the collected amount to the Government within the prescribed time, interest consequences can arise under Section 52.
The section contains a specific interest mechanism for amounts required to be collected and paid to the Government.
This is separate from ordinary interest on a supplier’s delayed output tax payment under Section 50.
Therefore, an ECO should monitor:
- TCS collected
- TCS payable
- TCS actually deposited
- GSTR-8 filing
- Interest, if any
- Late fee, if applicable
Late Filing of GSTR-8
GSTR-8 is a statutory GST statement and delayed filing can attract the applicable late fee under the GST provisions.
The amount and treatment of late fee may depend on the relevant notification and the period involved.
Therefore, ECOs should ensure that GSTR-8 is filed within the prescribed time and that the TCS liability is fully discharged.
Difference Between GST TDS and GST TCS
Section 51 and Section 52 both involve tax being collected or deducted at source, but they apply to different situations.
| Basis | GST TDS | GST TCS |
|---|---|---|
| Section | Section 51 | Section 52 |
| Main person | Specified deductor | Electronic commerce operator |
| Basic mechanism | Tax deducted from qualifying payments | Tax collected on qualifying supplies through ECO |
| Return | GSTR-7 | GSTR-8 |
| Certificate/reporting | GSTR-7A | TCS details through GSTR-8 |
| Credit to supplier | Electronic cash ledger | Electronic cash ledger |
| Typical context | Government and notified entities | E-commerce platforms |
The two provisions should therefore not be confused.
Difference Between GST TCS and Income Tax TCS
GST TCS under Section 52 is completely different from TCS under the Income-tax Act.
GST TCS
- Governed by GST legislation
- Applies to specified e-commerce transactions
- Collected by covered ECOs
- Reported through GSTR-8
- Credited to the supplier’s GST electronic cash ledger
Income Tax TCS
- Governed by the Income-tax Act
- Applies to specified transactions and categories under income-tax law
- Has different rates, provisions and reporting forms
Therefore, the term “TCS” does not automatically refer to the same tax mechanism.
Practical Example of a Marketplace Seller
Suppose a registered seller sells products through an ECO.
During a particular month:
- Taxable sales = ₹10,00,000
- Taxable returns = ₹1,50,000
- Net taxable supplies = ₹8,50,000
- Current TCS rate = 0.5%
TCS:
₹8,50,000 × 0.5% = ₹4,250
For an intra-State supply:
- CGST TCS = ₹2,125
- SGST TCS = ₹2,125
Total TCS:
₹4,250
The ECO reports the amount through GSTR-8 and deposits it with the Government.
The supplier should subsequently verify the TCS credit in its electronic cash ledger.
Practical Compliance Checklist for E-Commerce Operators
An ECO covered by Section 52 should maintain a systematic compliance process.
1. Determine Whether Section 52 Applies
Confirm that the platform qualifies as an ECO and that the relevant supplies satisfy the statutory conditions.
2. Identify Supplies Made by Other Suppliers
Separate marketplace supplies from the ECO’s own-account supplies.
3. Identify Section 9(5) Supplies
Check whether any supplies fall within notified services for which the ECO itself is liable to pay GST.
4. Calculate Net Taxable Supplies
Determine taxable supplies during the month and reduce them by applicable taxable returns.
5. Apply the Correct TCS Rate
Use the current notified rate rather than an outdated historical rate.
6. Reconcile Marketplace Data
Compare orders, invoices, cancellations, returns, settlements and payments.
7. File GSTR-8
Submit the prescribed TCS statement within the applicable due date.
8. Pay TCS
Deposit the collected amount with the Government within the prescribed time.
9. Reconcile Supplier Credits
Ensure that TCS reported through GSTR-8 is correctly reflected against the relevant suppliers.
10. Maintain Records
Keep adequate records supporting TCS calculations, returns, settlements and payments.
Practical Compliance Checklist for Suppliers
Suppliers selling through e-commerce platforms should also maintain proper records.
Check Marketplace Sales
Reconcile the platform’s sales report with the books of accounts.
Check Returns
Verify that returned taxable supplies have been appropriately considered.
Check TCS
Compare TCS shown by the ECO with the supplier’s own records.
Check Electronic Cash Ledger
Confirm that the reported TCS has been credited correctly.
Reconcile Multiple Platforms
If the supplier sells through several ECOs, reconcile each platform separately.
Monitor Refunds
Where excess TCS accumulates and remains unutilised, examine whether a refund can be claimed under the applicable provisions.
Common Mistakes Under Section 52
1. Using the Old 1% Rate
The TCS rate was reduced from 1% to 0.5% with effect from 10 July 2024.
2. Calculating TCS on Gross Invoice Value
TCS is based on the prescribed net value of taxable supplies, not simply the gross amount collected from customers.
3. Ignoring Returns
Taxable supplies returned to suppliers during the relevant month are relevant to determining net value.
4. Applying Section 52 to the ECO’s Own Supplies
A supply made by an ECO on its own account is different from a supply made through the ECO by another supplier.
5. Ignoring Section 9(5)
Certain notified services subject to Section 9(5) are excluded from the net value calculation for Section 52.
6. Treating TCS as ITC
TCS is credited to the electronic cash ledger, not the electronic credit ledger.
7. Failing to Reconcile GSTR-8
Suppliers should regularly compare their books with the TCS information reported by ECOs.
8. Assuming Every Online Seller Has the Same Registration Requirements
Registration requirements for suppliers using ECOs depend on the current law, notifications and the nature of supplies.
Why is Section 52 Important?
Section 52 plays an important role in the GST ecosystem because e-commerce involves large volumes of transactions across multiple suppliers and customers.
The TCS mechanism helps the tax administration:
- Track supplies made through electronic platforms
- Create a transaction trail
- Match marketplace activity with supplier reporting
- Improve visibility of taxable supplies
- Ensure collection of prescribed TCS
- Provide suppliers with a GST cash credit
- Support reconciliation of e-commerce transactions
The GST Council has specifically described the tracking or audit-trail function as an important purpose of the TCS mechanism.
At the same time, the Government reduced the TCS rate in 2024 after considering the working-capital impact on suppliers.
Key Points to Remember About Section 52
The most important points can be summarised as follows:
- Section 52 of the CGST Act deals with Tax Collection at Source by electronic commerce operators.
- GST TCS became operational from 1 October 2018.
- The provision applies to qualifying taxable supplies made through an ECO by other suppliers where the consideration is collected by the ECO.
- TCS is calculated on the prescribed net value of taxable supplies.
- Taxable supplies returned to suppliers are deducted while determining the net value.
- Certain services notified under Section 9(5) are excluded from the Section 52 net-value calculation.
- The current combined TCS rate for intra-State supplies is 0.5%, consisting of 0.25% CGST and 0.25% SGST/UTGST.
- The current IGST TCS rate for inter-State supplies is 0.5%.
- The ECO is responsible for collecting and depositing the TCS.
- GSTR-8 is the prescribed statement used by the ECO for TCS reporting.
- TCS is generally reported and paid within the prescribed time, including the 10th of the succeeding month under the applicable framework.
- TCS credited to the supplier is reflected in the electronic cash ledger.
- TCS is not the same as input tax credit.
- An ECO’s own-account supply is different from a supply made through it by another supplier.
- Section 52 should be read along with Section 9(5), Section 24 and the applicable GST rules and notifications.
- Multiple-ECO arrangements require examination of the actual payment and settlement structure to determine the responsible operator.
- Suppliers should reconcile marketplace sales, returns, TCS and electronic cash ledger credits.
- Eligible unutilised cash balance arising from TCS may be refundable subject to Section 54 and the applicable rules.
Conclusion
Section 52 of the CGST Act, 2017 establishes the mechanism of Tax Collection at Source (TCS) for electronic commerce operators. It applies where taxable supplies are made through a covered ECO by other suppliers and the consideration for those supplies is collected by the operator.
The TCS mechanism is based on the net value of taxable supplies, after considering taxable supplies returned to suppliers, and certain Section 9(5) services are excluded from this calculation. The current TCS rate is 0.5% for both intra-State and inter-State supplies, with the intra-State rate divided into 0.25% CGST and 0.25% SGST/UTGST. The reduced rate has been effective from 10 July 2024.
For an ECO, compliance involves accurate TCS calculation, timely collection, GSTR-8 filing and payment to the Government. For suppliers, the most important task is reconciling marketplace transactions and ensuring that the TCS reported by the ECO is correctly credited to the electronic cash ledger.
Section 52 is therefore an important GST provision for the e-commerce sector because it combines tax collection, transaction tracking, reporting and supplier-level cash credit within a single compliance mechanism.
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