| Date: |
20-09-2018
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| Notification No: |
Notification No. 02/2018 – Integrated Tax
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax
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| File No: |
F. No. 349/58/2017-GST(Pt.) |
| Subject: |
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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|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2018 – Integrated Tax
New Delhi, the 20th September, 2018
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.
[F. No. 349/58/2017-GST(Pt.)]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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