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<h1>E-commerce platforms must collect 0.25% TCS on intra-State supplies per Section 52, CGST Act, 2017.</h1> The notification issued by the Central Government mandates that every electronic commerce operator, excluding agents, must collect a tax at source (TCS) at a rate of 0.25% on the net value of intra-State taxable supplies made through their platform by other suppliers. This collection is applicable when the operator is responsible for collecting the consideration for these supplies. This directive is in accordance with section 52 of the Central Goods and Services Tax Act, 2017, and follows recommendations from the Council. The rate was revised from a previous rate of 0.5% as per a subsequent notification.