Rate of TCS to be collected by every Electronic Commerce Operator U/s 52(1) of RGST Act, 2017. - F.12(56)FD/Tax/2017-Pt-II-117 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 20, 2018 In exercise of the powers conferred by sub-section (1) of section 52 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State 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, [F.12(56)FD/Tax/2017-Pt-II-117] By Order of the Governor (Anandhi) Joint Secretary to the Government