Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. - 19/2018-GST-FTX.56/2017/Pt-III/166 - Assam SGST
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Tax collection at source (TCS) required from electronic commerce operators for intra State supplies when they collect consideration. Every electronic commerce operator, not acting as an agent, must collect tax collection at source (TCS) at the prescribed rate on the net value of intra State taxable supplies made through it by other suppliers where the consideration is to be collected by the operator; the obligation applies only where the operator collects payment and is effective from the notification's operative date.
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Provisions expressly mentioned in the judgment/order text.
Tax collection at source (TCS) required from electronic commerce operators for intra State supplies when they collect consideration.
Every electronic commerce operator, not acting as an agent, must collect tax collection at source (TCS) at the prescribed rate on the net value of intra State taxable supplies made through it by other suppliers where the consideration is to be collected by the operator; the obligation applies only where the operator collects payment and is effective from the notification's operative date.
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