Notification No. 52/2018
Date: September 18, 2018
Subject: Notification of rate for collection of tax at source (TCS) by electronic commerce operators under GST
Description:
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.
Effective Date: 1st October, 2018
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