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The Central Government amends Notification No. 52/2018-Central Tax to change the tax rate for electronic commerce operators. The Government reduces the tax rate from half per cent to 0.25 per cent under section 52 of the Central Goods and Services Tax Act. This notification comes into force on the date of its publication in the official gazette.
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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. 15/2024- Central Tax
New Delhi, dated the $10^{\text{th}}$ July, 2024
G.S.R.…(E).—In exercise of the powers conferred by 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 52/2018-Central Tax, dated the $20^{\text{th}}$ September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the $20^{\text{th}}$ September, 2018, namely:-
In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be substituted.
[F.No.CBIC-20006/21/2024-GST]
(Raghavendra Pal Singh) Director
Note: - The principal Notification No. 52/2018-Central Tax, dated the $20^{\text{th}}$ September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the $20^{\text{th}}$ September, 2018.
