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. No. 77-52/2018-State Tax - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT -------------- Notification 24th October, 2018 Notification No. 52/2018 State Tax S.O. No.77 Dated- 24th October, 2018-- In exercise of the powers conferred by sub-section (1) of section 52 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, 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. 2. This notification shall be deemed to be effective from 1st October, 2018. [File.No Va Kar / GST / 03/ 2018] By the order of the Governor of Jharkhand K. K. Khandelwal, Additional Chief Secretary.