Seeks to Amend in the Notification No. 02/2018-Integrated Tax, dated the 20th September, 2018. - Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies. - Appliable for other suppliers where consideration with respect to such supplies is to be collected by the said operator.

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 01/2024-Integrated Tax New Delhi, the 10th July, 2024 G.S.R. 380(E). -- In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 52 of the Central .....

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