Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - S.O. 242 - Bihar SGST
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Tax Collection at Source requirement mandates e commerce operators to collect TCS on intra State supplies when they collect consideration. The Governor, under section 52 of the Bihar GST Act, notifies that every electronic commerce operator, not being an agent, shall collect an amount equal to half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
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 requirement mandates e commerce operators to collect TCS on intra State supplies when they collect consideration.
The Governor, under section 52 of the Bihar GST Act, notifies that every electronic commerce operator, not being an agent, shall collect an amount equal to half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
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