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. - F-A-3-36-2018-1-V-(90) - Madhya Pradesh SGST
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Electronic commerce operator collection obligation: operators must collect a statutory amount when they receive consideration for intra State taxable supplies. Notification prescribes a collection obligation on electronic commerce operators not acting as agents to collect an amount calculated on the net value of intra State taxable supplies made through them by other suppliers, where the operator collects the consideration for those supplies; issued under state GST collection powers and given effect from the stated commencement date.
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: operators must collect a statutory amount when they receive consideration for intra State taxable supplies.
Notification prescribes a collection obligation on electronic commerce operators not acting as agents to collect an amount calculated on the net value of intra State taxable supplies made through them by other suppliers, where the operator collects the consideration for those supplies; issued under state GST collection powers and given effect from the stated commencement date.
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