Government of Gujarat Notifies the Rate of Tax Collection at Source (TCS) to be collected by every Electronic Commerce Operator for Inter-State Taxable Supplies

Oct 05, 2018 | by Avantis RegTech Legal Research Team


The Gujarat Government has published vide notification dated September 20, 2018 has notified the rate of Tax Collected at Source (TCS) by electronic commerce operator for intra- state supplies under Section 52(1) Gujarat Goods and Services Tax Act, 2017.

The notification states 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 inter-State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the said operator.

[Notification No. 52/2018-State Tax]

URL:  https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/TCS%20by%20Electronic%20Commerce%20Operator%20at%20Point%20five%20Percent.pdf


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.