Notify 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. 146/P.A.5/2017/S.52/2018 - Punjab SGST
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Collection obligation for electronic commerce operators to remit a specified percentage on intra State taxable supplies when they collect payment. Electronic commerce operators, not being agents, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through them by other suppliers where the consideration is collected by the operator; the requirement is effective from 20th September, 2018.
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.
Collection obligation for electronic commerce operators to remit a specified percentage on intra State taxable supplies when they collect payment.
Electronic commerce operators, not being agents, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through them by other suppliers where the consideration is collected by the operator; the requirement is effective from 20th September, 2018.
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