Notification No. 52/2018 - Central 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. 52/2018-Central Tax dt. 20-09-2018

In exercise of the powers conferred by section 52(1) of the CGST Act, 2017

ECO not being an agent shall collect TCS @ of 0.25% for CGST

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

shall collect an amount @ [1][0.25%] of the net value of intra-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.

[1] Substituted for words “0.5%” by Notification No. 15/2024-Central Tax dt. 10-07-2014.