Tax collection at source: e commerce operators must collect a small percentage on intra State taxable supplies when they collect payment. Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half percent of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator, as notified under Section 52(1) of the Odisha Goods and Services Tax Act, 2017.