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. - KA.NI.-2-2027/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION NO. KA.NI.-2-2027/XI-9(47)/17-U.P.Act-1-2017-Order-(150)-2018 Lucknow : Dated : October 22, 2018 In exercise of the powers conferred by sub-section (1) of section 52 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, 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 have come into force effect from 20th of September, 2018. By Order (Alok Sinha) Apar Mukhya sachiv