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Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies

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Full Text of the Document

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.... GST (IGST)<br>GST<br>IGST<br>IGST<br>Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 - Integrated Tax ....

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Full Text of the Document

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....ommerce operator, not being an agent, shall collect an amount calculated at a rate of ^1[half per cent.] of the net value of inter-State taxable supplies made through it by other suppliers where consi....

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