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The Central Board of Indirect Taxes and Customs sets a tax collection at source rate of half per cent for intra-State taxable supplies. Every electronic commerce operator collects this amount from the net value of intra-State taxable supplies. The supply happens through the operator by other suppliers. The operator collects the consideration for the supplies. The operator does not act as an agent.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 52/2018 – Central Tax
New Delhi, the 20th September, 2018
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 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-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.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
