Rate of tax to be collected by the electronic commerce operator on intra-state taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator. - G.O. Ms. No. 218 - Telangana SGST
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Electronic commerce operator collection duty: operators must collect GST on intra state supplies when they collect the consideration. Electronic commerce operators, not acting as agents, must collect an amount at the notified 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.
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.
Electronic commerce operator collection duty: operators must collect GST on intra state supplies when they collect the consideration.
Electronic commerce operators, not acting as agents, must collect an amount at the notified 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.
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