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    <title>Collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies</title>
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    <description>Every electronic commerce operator, other than an operator acting as an agent, must collect tax at source on the net value of intra State taxable supplies made through it where the operator collects the consideration for those supplies; the obligation applies to supplies effected through the operator and is calculated on the net value of such intra State taxable supplies.</description>
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      <description>Every electronic commerce operator, other than an operator acting as an agent, must collect tax at source on the net value of intra State taxable supplies made through it where the operator collects the consideration for those supplies; the obligation applies to supplies effected through the operator and is calculated on the net value of such intra State taxable supplies.</description>
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