Electronic commerce operator tax collection applies to intra-State taxable supplies made through the platform, effective from October 2018. Electronic commerce operators, other than agents, are required to collect an amount at the rate of half per cent of the net value of intra-State taxable supplies made through the platform by other suppliers, where the consideration for such supplies is to be collected by the operator. The notification is issued under the Uttarakhand Goods and Services Tax Act, 2017 and takes effect from 1 October 2018.