Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies - 02/2018 - Integrated GST (IGST)

Tax collection at source requires electronic commerce operators to collect TCS on inter State taxable supplies when they collect payment.

Every electronic commerce operator, not being an agent, shall collect tax collection at source on the net value of inter State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the operator.