Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent - 12/2018 - Union Territory GST (UTGST)

E-commerce platforms must collect 0.25% tax on intra-Union Territory supplies under CGST and UTGST Acts, effective October 2018.

The Central Government has issued a notification under the Union Territory Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017, requiring electronic commerce operators, who are not agents, to collect a tax at a rate of 0.25% on the net value of intra-Union Territory taxable supplies made through their platforms by other suppliers. This tax applies when the operator collects the consideration for such supplies. The notification is effective from October 1, 2018, and replaces the previous rate of 0.5%.