Notify 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 supplie - 926/2018/15(120)/XXVII(8)/2018/CT-52 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 NOTIFICATION October 10, 2018 No. 926/2018/15(120)/XXVII(8)/2018/CT-52 WHEREAS the State Government is satisfied that it is expedient so to do in public interest; Now THEREFORE, in exercise of the powers conferred by sub-section (1) of Section 52 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017), on the basis of recommendations of the Council, the Governor is pleased to allow to notify that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate half percent 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 come into force with effect from the 1 st day of October, 2018. By Order, AMIT SINGH NEGI, Secretary