SECTION 52 OF THE CENTRAL GST ACT, 2017 – COLLECTION OF TAX AT SOURCE – EVERY ELECTRONIC COMMERCE OPERATOR, NOT BEING AN AGENT, SHALL COLLECT AN AMOUNT CALCULATED AT A HALF PER CENT OF NET VALUE OF INTRA-STATE TAXABLE SUPPLIES MADE THROUGH IT BY OTHER SUPPLIERS WHERE CONSIDERATION WITH RESPECT TO SUCH SUPPLIES IS TO BE COLLECTED BY SAID OPERATOR

NOTIFICATION NO.52/2018-CENTRAL TAX, DATED 20-9-2018

In exercise of the powers conferred by sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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.