Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. - G.O. Ms. No. 49 - Puducherry SGST
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Tax collection at source: electronic commerce operators must collect prescribed amounts on intra state taxable supplies when they collect payment. Notification prescribes a Tax Collection at Source obligation on every electronic commerce operator, other than agents, to collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through the operator where the consideration for those supplies is to be collected by the operator.
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.
Tax collection at source: electronic commerce operators must collect prescribed amounts on intra state taxable supplies when they collect payment.
Notification prescribes a Tax Collection at Source obligation on every electronic commerce operator, other than agents, to collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through the operator where the consideration for those supplies is to be collected by the operator.
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