Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. - 52/2018-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 20th September 2018 NOTIFICATION Notification No. 52/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.96/Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 52 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.