Tax collection at source: e commerce operators must collect a prescribed rate on intra State supplies when they collect consideration. Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification is issued under sub section (1) of section 52 of the Jammu and Kashmir GST Act, 2017 and is effective from 20th September 2018.