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of <h1>Gujarat GST Act 2017: E-commerce operators must collect 0.5% TCS on intra-State taxable supplies, excluding agents.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, mandates that every electronic commerce operator, excluding agents, must collect a Tax Collected at Source (TCS) at a rate of 0.5% on the net value of intra-State taxable supplies made through their platform by other suppliers. This TCS is applicable where the operator collects the payment for these supplies. This notification was issued by the Finance Department on September 20, 2018, following the recommendations of the Council, and is authorized by the Joint Secretary to the Government.
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