Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. - 52/2018-State Tax - Maharashtra SGST
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Tax collection at source by electronic commerce operators required on intra State taxable supplies when operator collects consideration. Every electronic commerce operator not acting as an agent must collect tax at the notified rate on the net value of intra State taxable supplies made through its platform by other suppliers where the consideration for those supplies is collected by the operator, creating a compliance obligation tied to operator collected payments.
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 by electronic commerce operators required on intra State taxable supplies when operator collects consideration.
Every electronic commerce operator not acting as an agent must collect tax at the notified rate on the net value of intra State taxable supplies made through its platform by other suppliers where the consideration for those supplies is collected by the operator, creating a compliance obligation tied to operator collected payments.
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