Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 of the Arunachal Pradesh Goods and Services Tax Act, 2017

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....PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR Notification No. 36/2023 - State Tax The 4th August, 2023 No. T-E-18012/7/2022.- In exercise of the powers conferred by Section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the electronic c....