Notification No. 02/2018 - Integrated Tax dated 20-09-2018 [Section 52(1) of CGST Act]

Notification No. 52/2018 - Central...

Notification No. 02/2018 - Integra...

Summary of Notifications issued u/...

Notification No. 02/2018-Integrated Tax dt. 20-09-2018

In exercise of the powers conferred by the second proviso to section 20 of the IGST Act, 2017 read with section 52(1) of the CGST Act, 2017

ECO not being an agent shall collect TCS @ 1% for IGST

CG notifies that every electronic commerce operator, not being an agent,

shall collect an amount @ 1% of the net value of inter-State taxable supplies made through it by other suppliers

where the consideration with respect to such supplies is to be collected by the said operator.