Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - 52/2018 – State Tax - Mizoram SGST

No.J.21011/1/2018-TAX/Pt GOVERNMENT OF MIZORAM TAXATION DEPARTMENT NOTIFICATION No. 52/2018 State Tax Dated Aizawl the 4th Oct., 2018 In exercise of the powers conferred by sub-section (1) of section 52 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, 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. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram, Taxation Department.