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Notification No. 02/2018 – Integrated Tax: Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies

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Important Keyword: F. No. 349/58/2017-GST(Pt.), Notification No. 02/2018 – Integrated Tax, Section 20 IGST Act 2017, Section 52(1) CGST Act 2017.

[F. No. 349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 20th September, 2018

Notification No. 02/2018 – Integrated Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R.       (E).— In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one 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.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Read More GST : Notification No. 16/2018 – Central Tax (Rate): Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Web Stories: Notification No. 16/2018 – Central Tax (Rate): Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Download Pdf: https://taxinformation.cbic.gov.in/

Download Pdf: https://taxinformation.cbic.gov.in/

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