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    <title>Amendments in Notification S.R.O. No. 926/2018 dated 22nd December, 2018</title>
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    <description>The notification amends the earlier state GST notification to substitute the existing TCS rate described as &quot;half per cent&quot; with a lower specified rate for Tax Collection at Source on intra state taxable supplies effected through electronic commerce operators, enacted under the state&#039;s GST statutory power on the GST Council&#039;s recommendation. It further stipulates that the amended rate is deemed to have come into force from a specified earlier commencement date, so that electronic commerce operators are to collect TCS at the reduced rate from that date.</description>
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      <description>The notification amends the earlier state GST notification to substitute the existing TCS rate described as &quot;half per cent&quot; with a lower specified rate for Tax Collection at Source on intra state taxable supplies effected through electronic commerce operators, enacted under the state&#039;s GST statutory power on the GST Council&#039;s recommendation. It further stipulates that the amended rate is deemed to have come into force from a specified earlier commencement date, so that electronic commerce operators are to collect TCS at the reduced rate from that date.</description>
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