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. - S.O. 243 - Bihar SGST

Commercial Tax Department Notification The 20th September 2018 S.O. 243, Dated 20th September 2018- In exercise of the powers conferred by sub-section (1) of section 52 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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. [(File No. Bikri kar/GST/vividh-21/2017(Part-3)2814)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.