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<h1>Andhra Pradesh clarifies TCS liability u/s 52 of APGST Act for transactions with multiple E-commerce Operators.</h1> The Andhra Pradesh Commercial Taxes Department issued a clarification regarding Tax Collected at Source (TCS) liability under Section 52 of the APGST Act, 2017, for transactions involving multiple E-commerce Operators (ECOs). In scenarios where the supplier-side ECO is not the supplier, the supplier-side ECO must collect and remit TCS. Conversely, if the supplier-side ECO is the supplier, the buyer-side ECO is responsible for TCS collection. This directive aims to ensure consistent application of the law and requires the issuance of trade notices to inform the public. Any difficulties in implementing this circular should be reported to the Chief Commissioner.