Collection of Tax by Electronic Commerce Operators

Notification Number: G.S.R. [To be filled] Date of Notification: [To be filled]

Authority: Issued by the Central Government under sub-section (1) of Section 22 read with Section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

Content: The notification mandates every electronic commerce operator, excluding agents, to collect an amount calculated at a rate of half per cent of the net value of intra-Union Territory taxable supplies made through it by other suppliers, where the consideration for such supplies is to be collected by the operator.

Effective Date: The notification is effective from the 1st day of October, 2018. Issued By: Rajendra Kumar, Under Secretary to the Government of India.