GST - Tamil Nadu Goods and Services Tax Act, 2017 - Rate of tax collection at source (TDS) - Notification - Issued. - G.O. Ms. No. 125 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 125 Dated: 20.09.2018 Purattasi - 4 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 52 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, 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. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT