Tax collection by e commerce operators requires collection on intra state supplies when the operator collects the consideration. Notification under section 52(1) requires every electronic commerce operator, not being an agent, to collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator, limiting the obligation to supplies for which the operator collects payment.
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 by e commerce operators requires collection on intra state supplies when the operator collects the consideration.
Notification under section 52(1) requires every electronic commerce operator, not being an agent, to collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator, limiting the obligation to supplies for which the operator collects payment.
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