Seeks to Amend in the notification No. 52/2018-Central Tax, dated the 20th September, 2018. - Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. - Applicable on of the net value of intra-State taxable supplies - 15/2024 - Central GST (CGST)

Tax collection at source reduced for intra State e commerce supplies, lowering operator collection obligation on net value.

Amendment reduces the rate of tax collection at source to be collected by every electronic commerce operator on intra State taxable supplies by substituting the earlier rate expression with a lower rate; the obligation applies to the tax computed on the net value of intra State taxable supplies and the amendment takes effect from the date of publication in the official gazette.