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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..... ST - IGST - Notifications - IGST - 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 Cen .....

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