Notification No. 15/2024
Date: July 10, 2024
Subject: Reduction in rate of tax collection at source (TCS) for e-commerce operators.
Description:
Rate of TCS under section 52 is reduced from 0.5% to 0.25%.
The amendment is made to Notification No. 52/2018–Central Tax.
Effective Date of Notification:
10 July 2024
Previous Notification
Notification No. 52/2018–Central Tax dated 20 September 2018