UTGST Notification 12/2018

Title	seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.
Number	12/2018
Date	28-09-2018
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1) In exercise of the powers conferred by sub-section (1) of Section
22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14
of the 2017) and 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- Union Territory (without legislature) taxable supplies made through it by
other suppliers where the consideration with respect to such supplies is to be
collected by the said operator.

2) This notification shall come into force with effect from the 1st day of
October, 2018.

Union Territory Tax Notification 12/2018 – seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.