Seeks to notify the rate of tax collection at source TCS to be collected by every e-commerce operator - FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/263 - Nagaland SGST
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E-commerce operator TCS obligation requires collection on net value of intra-state taxable supplies when operator collects consideration. Every electronic commerce operator, other than an agent, must collect an amount equal to half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is collected by the operator, pursuant to the State 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.
E-commerce operator TCS obligation requires collection on net value of intra-state taxable supplies when operator collects consideration.
Every electronic commerce operator, other than an agent, must collect an amount equal to half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is collected by the operator, pursuant to the State goods and services tax framework.
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