Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies - EXN-F(10)-28/2018 - 52/2018 – State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-28/2018 Shimla Dated 22nd September, 2018 Notification No.52/2018 State Tax In exercise of the powers conferred by sub-section (1) of section 52 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to 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 supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator. By order, (Jagdish Chander Sharma) Pr. Secretary (E T) to the Government of Himachal Pradesh