Notifies that 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 - 52/2018–State Tax - Delhi SGST
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Electronic commerce operator collection duty for intra State taxable supplies when the operator collects consideration on behalf of suppliers. Notification requires every electronic commerce operator, other than an agent, to collect an amount 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 collected by the operator; the obligation is framed as a collection at source mechanism and is made effective from a specified earlier date under delegated statutory powers.
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 for intra State taxable supplies when the operator collects consideration on behalf of suppliers.
Notification requires every electronic commerce operator, other than an agent, to collect an amount 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 collected by the operator; the obligation is framed as a collection at source mechanism and is made effective from a specified earlier date under delegated statutory powers.
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