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. - F-A-3-36-2018-1-V-(90) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, Dated 29 th September, 2018 No. F.A-3-36-2018-1-V-(90) In exercise of the powers conferred by sub-section (1) of section 52 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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. 2. This notification shall deemed to have come into force w.e.f. 20 th of September, 2018. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy