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of <h1>Puducherry mandates 0.5% tax collection at source for e-commerce operators on intra-state supplies under GST Act 2017.</h1> The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, mandates that every electronic commerce operator, excluding agents, must collect tax at source (TCS) at a rate of 0.5% on the net value of intra-state taxable supplies facilitated through their platform. This applies when the operator collects the consideration for these supplies. This notification, issued by the Commissioner-cum-Secretary to Government (Finance), follows recommendations from the relevant Council and is authorized by the Lieutenant-Governor of Puducherry.
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