Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies. - S.O. No. 77-52/2018-State Tax - Jharkhand SGST
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Electronic commerce operator collection obligation requires remitting a portion of intra State taxable supplies when it collects payment. Electronic commerce operators who are not agents must collect an amount equal to one half of one percent of the net value of intra State taxable supplies made through their platform by other suppliers where the operator collects the consideration; the obligation is effective from the stated commencement date under the State 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 obligation requires remitting a portion of intra State taxable supplies when it collects payment.
Electronic commerce operators who are not agents must collect an amount equal to one half of one percent of the net value of intra State taxable supplies made through their platform by other suppliers where the operator collects the consideration; the obligation is effective from the stated commencement date under the State GST framework.
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