Section 52- Rate at which TCS to be collected. - G.O.MS.No. 499 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ----------------------------------------------------------------------------------------- REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 499 Dated: 28-09-2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 52 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax 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 GOVERNOR OF ANDHRA PRADESH) Dr.D.SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT