Tax collected at source by e commerce operators when they collect payment for intra State taxable supplies by others. An electronic commerce operator, not acting as an agent, must collect tax at source on the net value of intra State taxable supplies made through its platform where the operator collects the consideration; the notification fixes collection liability on such operators and specifies the taxable base for that collection.
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 collected at source by e commerce operators when they collect payment for intra State taxable supplies by others.
An electronic commerce operator, not acting as an agent, must collect tax at source on the net value of intra State taxable supplies made through its platform where the operator collects the consideration; the notification fixes collection liability on such operators and specifies the taxable base for that collection.
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