TERMS & CONDTITIONS
BORU SHOP
Terms and Conditions for Seller Users
By completing registration on the Boru Shop application, you (the Seller) agree to be bound by these Terms and Conditions in their entirety. If you do not agree, you must not register or use the Boru Shop application.
These comprehensive Terms and Conditions of Use (“Terms”) legally govern your access to and utilization of the “BORU SHOP application (“Application”), which is owned and operated by Bhujbal Daily Solutions Pvt. Ltd. or its affiliated entities (collectively, the “Company” or “Platform”).
These Terms establish a legally binding agreement applicable to all users of the Application, encompassing both customers and sellers (referred to individually as “User,” or collectively as “You” and “Your”).
1. Definitions
In these Terms, the following words shall carry the meanings set out below:
• "Boru" or "Platform" means the Boru digital platform, including the Boru Shop application (Seller interface) and the Boru application (Customer interface), operated by Boru.
• "Seller" or "Shop" means the business entity or individual registered on the Boru Shop application to list, offer, and fulfill goods or services to customers.
• "Customer" means any user accessing the Boru (Customer) application to browse and place Orders with Sellers.
• "Order" means a request placed by a customer or entered on behalf of a customer for goods or services offered by the Seller through the Platform.
• "One-Time Order" means a single, non-recurring Order placed by a customer for a specific product or service.
• "Subscription Order" means a recurring Order arrangement, set up either by the Seller (on behalf of a customer) or by the Customer, for periodic delivery of goods or services over a defined period.
• "Order Summary" means the automated monthly summary of deliveries and transactions generated by the Platform, which is indicative and not a final tax invoice.
• "Security Deposit" means the refundable deposit collected from the Seller by Boru upon completion of KYC, as a security against outstanding dues.
• "KYC" means Know Your Customer — the identity and business verification process completed by the Seller at the time of registration.
• "TDS" means Tax Deducted at Source under Section 194O of the Income-tax Act, 1961.
• "Subscription Plan" or "Plan" means the pricing tier assigned to the Seller on the Platform, governing fees and features.
• "Ledger" means the in-app record-keeping tool available to Sellers to log customer-level transaction entries.
2. Seller Registration and Onboarding
2.1 Registration Process
To register as a Seller on the Boru Shop application, you must complete the following steps in sequence:
Step 1 — Mobile Verification:
You must provide a valid mobile number, which will be verified by a One-Time Password (OTP). The mobile number shall serve as your primary account identifier.
Step 2 — Personal Details:
You must provide your full name, a valid email address, and create a secure account password.
Step 3 — Shop Details:
You must furnish accurate shop information including: shop name, operating hours, registered address, delivery charges applicable to Customers, and a shop display image.
Step 4 — KYC Verification:
You must submit: (a) PAN Number — mandatory; (b) PAN Card image — mandatory; (c) GSTIN — mandatory for GST-registered businesses. KYC documents are reviewed and approved by Boru. Registration is not considered complete until KYC is approved.
Step 5 — Security Deposit:
Upon KYC approval, you will be required to pay a Security Deposit as notified by Boru. The Security Deposit is refundable subject to the terms in Clause 6. Payment gateway charges and applicable taxes on the deposit transaction are strictly non - refundable under all circumstances.
2.2 Accuracy of Information
You represent and warrant that all information provided during registration and KYC is accurate, complete, current, and not misleading. Any misrepresentation shall entitle Boru to suspend or terminate your account without notice and without refund of any amounts paid.
2.3 Default Subscription Plan
Upon successful registration, a default Subscription or Plan shall be automatically assigned to your account. You may upgrade your Plan subsequently as per options available which also includes a default one-time plan on the Platform.
3. Subscription Plans, Platform Fees, and Charges
3.1 Fee Structure
As a Seller, you acknowledge and agree that Boru levies charges exclusively on Sellers. These may include:
• Registration charges, if any, as applicable at the time of registration.
• Subscription Plan fees, on a periodic basis as per the elected or assigned Plan
which may include a default one-time plan.
• Per-order charges, as applicable under your Plan.
• Compliance fees, administrative charges, and statutory tax recoveries as described
in Clause 5.
3.2 Plan Modification
Boru reserves the right to modify, revise, or restructure Subscription Plans, pricing, and features at any time without prior notice. Continued use of the Boru Shop application after any such modification constitutes your acceptance of the revised charges.
3.3 GST on Platform Fees
Applicable Goods and Services Tax (GST) shall be levied on all platform service fees, compliance fees, and administrative charges.
4. Product and Service Listings
4.1 Library Products
Boru provides sellers access to a product library containing product images and basic information. If you select and list any product from this library, you solely and unconditionally warrant and represent that:
• You hold all necessary government authorisations, licences, and permissions to sell such products.
• You source such products from authorised manufacturers or distributors.
• The product complies with all applicable laws, standards, and regulations.
Boru does not verify the Seller's authority to sell these particular products. All liability arising from unauthorised listing or sale of any product rests exclusively with the Seller.
4.2 Custom Products
Sellers may create custom product listings by uploading product images and relevant details. The Seller is solely responsible for the accuracy, legality, and completeness of all custom product listings. Boru bears no responsibility for the content of custom listings.
4.3 Platform Non-Involvement
Boru is not a party to any transaction between a Seller and a Customer. The Platform merely facilitates the discovery of the Seller's products by Customers and the placement of Orders. The actual delivery of goods or services & the appropriate payment for the same is exclusively a matter between the Seller and the Customer.
5. Tax Deduction at Source (TDS) and Compliance
5.1 Statutory Obligation — Section 194O
As an e-commerce operator facilitating the sale of goods and services through a digital platform, Boru is required by law to deduct Tax Deducted at Source (TDS) under Section 194O of the Income-tax Act, 1961. The Seller authorises Boru to deduct TDS at the applicable rate on the gross value of all orders facilitated through the Platform and to deposit the same with the Central Government on the Seller’s behalf.
Section 194O of the Income-tax Act, 1961 (inserted by the Finance Act, 2020) requires an e-commerce operator to deduct TDS at 0.1% (or as amended) on the gross amount of sales of goods or provision of services facilitated through its digital platform. This obligation applies to all Sellers on the Platform.
5.2 TDS Computation Basis
TDS shall be computed and deducted strictly on the following basis:
• Only Orders marked as “Delivered” on the Platform shall be treated as completed sales for TDS computation purposes.
• Orders that are pending, cancelled, or returned shall not be included in TDS computation.
• Orders marked as Delivered in a subsequent month shall be included for tax computation in the month in which Delivery confirmation is recorded on the Platform.
• TDS is computed exclusively on the basis of order values recorded and confirmed within the Platform’s order management system. Boru does not track, monitor, or verify actual amounts collected by Sellers from Customers outside the Platform.
• Manual Ledger entries created by Sellers are not Platform-facilitated transactions and shall not be considered for TDS deduction.
GST shall not be levied on statutory tax recoveries such as TDS, which are deposited
directly with the Government.
5.3 Seller’s Responsibility for Discrepancies
Any discrepancy between the order value recorded on the Platform and the amount actually collected by the Seller from a Customer is solely the Seller’s responsibility. Boru shall not be liable for any tax, penalty, interest, or demand arising from such discrepancy. The Seller agrees to indemnify and hold Boru harmless from any liability, penalty, or interest arising due to incorrect, incomplete, or false information provided by the Seller, or due to off-platform collections not reflected on the Platform.
5.4 Off-Platform Collections
Boru deducts TDS only on transactions originating from and completed through Boru’s order management system. Boru has no visibility over, and exercises no control over, amounts collected by Sellers outside the Platform. The Seller is solely responsible for the tax treatment of all off-platform collections.
5.5 Recovery of TDS and Statutory Dues
TDS deducted shall be adjusted against amounts payable by the Seller to the Platform. In case of insufficient payable amounts, the TDS deducted amount shall be recovered from the Seller’s Security Deposit. The Seller expressly authorises Boru to prioritise recovery of statutory taxes, including TDS and applicable GST, before adjusting platform service fees from the Security Deposit.
5.6 Additional Compliance Costs
The Platform may recover statutory taxes, compliance costs, filing charges, and administrative fees incurred in relation to transactions facilitated on the Platform. Payment gateway charges will be added on this amount as per mode of transaction. Applicable GST shall be charged on service and compliance fees. Statutory tax recoveries shall not be subject to GST.
6. Security Deposit
6.1 Collection and Purpose
A refundable Security Deposit is collected from the Seller upon KYC approval. The Security Deposit is held by Boru as security against outstanding dues including platform fees, TDS amounts, compliance charges, and any other amounts owed by the Seller to Boru.
6.2 Deduction from Deposit
Boru shall have the right to adjust and deduct from the Security Deposit any of the following:
• Outstanding Subscription Plan fees or per- order plan / one-time order
• TDS amounts and applicable GST on platform fees.
• Compliance costs, administrative fees, and filing charges.
• Any other dues owed by the Seller to Boru.
Such adjustments shall be final and binding on the Seller. In the event of a shortfall after adjustment of the Security Deposit, the remaining amount shall be recoverable as a debt, and Boru reserves the right to suspend or terminate the Seller’s account.
6.3 Non- Refundable Components
Payment gateway charges and applicable taxes incurred at the time of Security Deposit payment are strictly non-refundable under all circumstances, regardless of the reason for account closure or suspension.
6.4 Refund of Deposit
The net Security Deposit (after recovery of all outstanding dues) shall be refundable upon closure of the Seller’s account, subject to Boru’s verification that no dues remain outstanding.
7. Indemnification by Seller
The Seller agrees to indemnify, defend, and hold harmless Boru, its directors, officers, employees, agents, and affiliates from and against any and all claims, liabilities, damages, penalties, interests, costs, and expenses (including reasonable legal fees) arising out of or in connection with:
• Any product or service listed, offered, or supplied by the Seller on the Platform.
• Any breach of these Terms by the Seller.
• Any incorrect, incomplete, or false information provided by the Seller during registration, KYC, or otherwise.
• Any tax liability, penalty, or demand arising from the Seller’s off-platform collections or discrepancies between Platform records and actual collections.
• Any third-party claim arising from the Seller’s products, services, deliveries, or conduct.
• Non-issuance or incorrect issuance of tax invoices to Customers by the Seller.
8. Account Suspension and Termination
Boru reserves the right to block, suspend, restrict access to, or permanently terminate any Seller account at its sole discretion, without prior notice, for reasons including but not limited to:
• Prolonged inactivity or non-usage of the account.
• Repeated failure or refusal to accept or fulfil Orders.
• Non-payment of platform fees, subscription charges, or outstanding dues.
• Submission of fraudulent, incorrect, or misleading information during registration or KYC.
• Any conduct deemed harmful to Customers, other Sellers, or the Platform.
• Non-compliance with applicable law, including failure to issue tax invoices.
• Any other reason that Boru, in its sole judgment, deems sufficient.
Boru shall not be liable for any loss or damage resulting from account suspension or termination.
9. Advertisements
Boru reserves the right to display third-party advertisements on the Boru Shop application. Such advertisements do not constitute an endorsement by Boru of the advertised products, services, or entities. Boru shall not be liable for any loss or damage arising from a Seller’s reliance on advertised content.
Advertisements displayed on the Boru Shop application may contain links to third-party websites or platforms. By interacting with such advertisements, you may be redirected to external third-party links that are not owned, operated, or controlled by Boru. Boru is not responsible for the content, accuracy, privacy practices, or terms of any third-party website or service accessed through such links. Sellers are advised to exercise caution and review the applicable terms and privacy policies of any third-party platform before engaging with it.
10. Network and Data Costs
Use of the Boru application requires internet connectivity. All data charges, mobile network charges, or other costs incurred from third-party service providers in connection with your use of the application are solely your responsibility. Boru has no control over and bears no liability for such third-party charges.
11. Governing Law and Dispute Resolution
These Terms shall be governed by and construed in accordance with the laws of India. Any dispute, controversy, or claim arising out of or in connection with these Terms or the use of the Boru Shop application shall first be attempted to be resolved amicably between the parties. If unresolved within thirty (30) days of notice, such dispute shall be subject to the exclusive jurisdiction of the competent courts located in Navi Mumbai, Maharashtra, India.
12. Amendments
Boru reserves the right to amend these Terms at any time by posting the revised Terms on the Platform. Such amendments shall take effect immediately upon publication. Continued use of the Boru Shop application after publication constitutes acceptance of the revised Terms.
13. Entire Agreement and Severability
These Terms, together with Boru’s Privacy Policy and any policies published on the Platform, constitute the entire agreement between Boru and the Seller. If any provision is found invalid or unenforceable, the remaining provisions shall continue in full force and effect.
14. Grievance Officer and Contact
For queries, complaints, or grievances, Sellers may contact:
Boru Platform — Grievance Officer
Email: Grievance@boru.in