Notification regarding the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - F.1-11(91)-TAX/GST/2018(Part-II) - Tripura SGST
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Tax Collection at Source requires e-commerce operators to collect TCS on intra State supplies when they collect consideration. Every electronic commerce operator that collects consideration for intra State taxable supplies made through its platform by other suppliers must collect tax at source on the net value of those supplies; the obligation applies to operators in their own capacity (not agents) and is imposed under the State GST notification using delegated fiscal powers.
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 e-commerce operators to collect TCS on intra State supplies when they collect consideration.
Every electronic commerce operator that collects consideration for intra State taxable supplies made through its platform by other suppliers must collect tax at source on the net value of those supplies; the obligation applies to operators in their own capacity (not agents) and is imposed under the State GST notification using delegated fiscal powers.
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