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of <h1>Central Govt Amends TCS Rate for E-commerce Operators on Intra-State Supplies to 0.25% under CGST Act 2017.</h1> The Central Government, following the Council's recommendations, has amended Notification No. 52/2018-Central Tax dated September 20, 2018. The amendment changes the rate of tax collection at source (TCS) for electronic commerce operators on intra-State taxable supplies from 'half per cent.' to '0.25 per cent.' This adjustment is under the Central Goods and Services Tax Act, 2017, and will be effective from the date of its publication in the official gazette.
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