Every electronic commerce operator, not being an agent, shall collect TCS on 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 – IGST Notification No. 02/2018 – Integrated Tax dated 20.09.2018

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 20th September, 2018

No. 02/2018 – Integrated Tax

G.S.R. 901(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 ¹[half 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 Secy.

Reference:

1. Substituted by Notification No. 01/2024 – Integrated Tax dated 10th July, 2024, w.e.f. 10.07.2024, for the words “one per cent.”.