Seeks to notify the rate of tax collection at source TCS to be collected by every e-commerce operator - FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/263 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/263 NOTIFICATION Dated: 20th September, 2018 In exercise of the powers conferred by sub-section (1) of section 52 of the Nagaland Goods and Services Tax Act, 2017 (4 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.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol. 1) Sd/- (Taliremba) Officer on Special Duty (Finance) Dated: 20th September, 2018