Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - EXN-F(10)-28/2018 - 52/2018 – State Tax - Himachal Pradesh SGST
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Tax collection at source requires electronic commerce operators to collect a prescribed rate on intra State supplies where they collect payment. Electronic commerce operators, not acting as agents, must collect tax at source on the net value of intra State taxable supplies made through their platforms where the consideration for those supplies is collected by the operator, at a prescribed collection rate under the Goods and Services Tax framework.
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 requires electronic commerce operators to collect a prescribed rate on intra State supplies where they collect payment.
Electronic commerce operators, not acting as agents, must collect tax at source on the net value of intra State taxable supplies made through their platforms where the consideration for those supplies is collected by the operator, at a prescribed collection rate under the Goods and Services Tax framework.
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