Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent of the net value of intra-State taxable supplies.

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.... KA.NI.-2-2027/XI-9(47)/17 Dated:- 22-10-2018 Uttar Pradesh SGST<br>GST - States<br>Uttar Pradesh SGST<br>Uttar Pradesh SGST<br>Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 ....

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....shall collect an amount calculated at a rate of half per cent of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies ....