Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent - 13/2018 - Union Territory GST (UTGST)
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Electronic commerce operator collection duty: operators must collect a specified amount on inter Union Territory taxable supplies when they collect consideration. Every electronic commerce operator not being an agent must collect an amount calculated on the net value of inter Union Territory taxable supplies made through it by other suppliers where the consideration is collected by the operator; the notification prescribes the applicable collection rate and an effective date for that obligation under the Union Territory GST 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.
Electronic commerce operator collection duty: operators must collect a specified amount on inter Union Territory taxable supplies when they collect consideration.
Every electronic commerce operator not being an agent must collect an amount calculated on the net value of inter Union Territory taxable supplies made through it by other suppliers where the consideration is collected by the operator; the notification prescribes the applicable collection rate and an effective date for that obligation under the Union Territory GST framework.
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