India opposes China-led IFD, a non-trade issue beyond WTO. It wants to terminate the moratorium on taxing e-commerce transmissions, a key focus point for India at WTO MC13. India s concern stems from the fact that any attempts by the proponents of IFD to bring a "non-mandated, non-multilateral issue" to the formal process in the WTO would be in violation of the trade body s framework and fundamental rule of consensus-based decision-making.