Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - ERTS(T) 65/2017/Pt. I/252-52/2018-State Tax - Meghalaya SGST

GOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION STAMPS DEPARTMENT NOTIFICATION No. 52/2018-State Tax The 20 th September, 2018. No. ERTS(T) 65/2017/Pt. I/252. - In exercise of the powers conferred by sub-section (1) of section 52 of the Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017), the Government of Meghalaya, 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. H. MARWEIN, Additional Chief Secretary to the Government of Meghalaya Excise, Registration, Taxation Stamps Department.