Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies. - S.O. 243 - Bihar SGST
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Collection obligation for electronic commerce operators to collect tax when they receive consideration for intra State supplies. Every electronic commerce operator not acting as an agent must collect tax where it receives consideration for intra State taxable supplies made through its platform; the collection is to be calculated on the net value of those supplies and remitted under the state GST collection 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.
Collection obligation for electronic commerce operators to collect tax when they receive consideration for intra State supplies.
Every electronic commerce operator not acting as an agent must collect tax where it receives consideration for intra State taxable supplies made through its platform; the collection is to be calculated on the net value of those supplies and remitted under the state GST collection framework.
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