Collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - F-10-51/2018/CT/V(91) - 52/2018-State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Atal Nagar, Raipur Notification No. 52/2018-State Tax Atal Nagar, Raipur 20th September, 2018 No. F-10-51/2018/CT/V(91) - In exercise of the powers conferred by sub-section (1) of section 52 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State 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 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 Chhattisgarh, (SANGEETHA P.) Special Secretary