Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - 52/2018 - Central GST (CGST)
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Tax collection at source by electronic commerce operators required for intra-State taxable supplies; rate fixed by central notification. Every electronic commerce operator, not being an agent, must collect tax at source on the net value of intra State taxable supplies made through it where the operator collects the consideration; the obligation is imposed under section 52(1) of the Central Goods and Services Tax Act and the notified rate has been subsequently substituted by a later notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax collection at source by electronic commerce operators required for intra-State taxable supplies; rate fixed by central notification.
Every electronic commerce operator, not being an agent, must collect tax at source on the net value of intra State taxable supplies made through it where the operator collects the consideration; the obligation is imposed under section 52(1) of the Central Goods and Services Tax Act and the notified rate has been subsequently substituted by a later notification.
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