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Notification No. 02/2018

Date: September 20, 2018
Subject: Notifies rate of tax collection at source (TCS) by electronic commerce operators for inter-State taxable supplies.
Description:

This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.

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