E commerce operator collection duty requires operators to collect tax on intra State taxable supplies when they receive payment. Every electronic commerce operator, other than an agent, must collect an amount at the notified statutory rate on the net value of intra State taxable supplies made through its platform by other suppliers where the operator collects the consideration for those supplies, pursuant to the State GST Act authority empowering such collection.
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 collection duty requires operators to collect tax on intra State taxable supplies when they receive payment.
Every electronic commerce operator, other than an agent, must collect an amount at the notified statutory rate on the net value of intra State taxable supplies made through its platform by other suppliers where the operator collects the consideration for those supplies, pursuant to the State GST Act authority empowering such collection.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
