Notify 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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.....O. 146/P.A.5/2017/S.52/2018 Dated:- 3-10-2018 Punjab SGST<br>GST - States<br>Punjab SGST<br>Punjab SGST<br>GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION BRANCH-II)....

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.... being an agent, 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 ....