Tax collection at source requires e commerce operators to collect a specified rate on intra State taxable supplies they receive consideration for. Notifies the rate of tax collection at source (TCS) to be collected by electronic commerce operators, not being agents, at half per cent of the net value of intra State taxable supplies made through them by other suppliers where the consideration is collected by the operator; issued under section 52(1) of the West Bengal GST Act and effective from 20 September 2018.