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. - KA.NI.-2-2027/XI-9(47)/17 - Uttar Pradesh SGST
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E-commerce operator collection obligation requires operators to collect tax on intra State supplies when they collect consideration. Every electronic commerce operator, not being an agent, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification makes this a statutory collection obligation under the State GST framework and specifies its effective commencement.
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 obligation requires operators to collect tax on intra State supplies when they collect consideration.
Every electronic commerce operator, not being an agent, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification makes this a statutory collection obligation under the State GST framework and specifies its effective commencement.
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