| Date: |
28-09-2018
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| Notification No: |
Notification No. 13 /2018 - Union Territory Tax
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| Issuing Authority: |
GST
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| Type: |
Union Territory Tax
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| File No: |
F. No. S. 31011/25/2017-ST-I-DoR |
| Subject: |
seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies.
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13 /2018 - Union Territory Tax
New Delhi, the 28th 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), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of
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 one per cent. of the net value
of inter-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.
2. This notification shall come into force with effect from the 1st day of
October, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
(Rajendra Kumar)
Under Secretary to the Govt. of India
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