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of <h1>India Mandates E-commerce Platforms to Collect 0.5% TCS on Inter-State Supplies from September 20, 2018, per Notification No. 02/2018.</h1> The Central Government of India, under the Integrated Goods and Services Tax Act, 2017, mandates that every electronic commerce operator, excluding agents, must collect a tax at source (TCS) at a rate of half a percent on the net value of inter-State taxable supplies made through their platform by other suppliers. This collection is applicable when the operator collects the consideration for such supplies. This notification is issued by the Ministry of Finance, Department of Revenue, and is effective from September 20, 2018, as per Notification No. 02/2018 - Integrated Tax.
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