CBIC / GST notification 12/2018 - Union Territory Tax · 28 Sept 2018
Official title
12 /2018 - Union Territory Tax : seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.
Official record
Open source pageSummary
Check the official recordThe Central Government notifies the tax collection at source rate for electronic commerce operators. Every electronic commerce operator collects tax at a rate of half percent. This rate applies to the net value of intra-Union Territory taxable supplies. The rule applies to supplies made through the operator by other suppliers. The operator collects the consideration for these supplies. This notification applies to Union Territories without a legislature. The rule takes effect on 1 October 2018.
What you must do
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[To be published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.12 /2018 - Union Territory Tax
New Delhi, the 28^th September, 2018
, Saka 1940
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017) and 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 half per cent. of the net value of intra- Union Territory (without legislature) taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar)
Under Secretary to the Govt. of India
