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Amended upto (Year) ⇨  
CGST ACT, 2017
[Amended upto 2023]

CHAPTER X  -  PAYMENT OF TAX
Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.
References:

For 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 suppliers is to be collected by said operator see Notification No. 52/2018 Central Tax dated 20 Sep, 2018
For 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 suppliers is to be collected by said operator see Notification No. 12/2018 Union Territory Tax dated 28 Sep, 2018
For 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 suppliers is to be collected by said operator see Notification No. 02/2018 Integrated Tax dated 20 Sep, 2018
For 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 suppliers is to be collected by said operator see Notification No. 13/2018 Union Territory Tax dated 28 Sep, 2018
For collection of tax at source by tea board of india see Circular No. 74/48/2018-GST Central Tax dated 5 Nov, 2018