Specifies the persons making supplies of services, through an electronic commerce operator who is required to collect tax at source under section 52.

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....-12-2017 Assam SGST<br>GST - States<br>Assam SGST<br>Assam SGST<br>GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 14th December, 2017 No.FTX.5....

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.... of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all....