GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
E-invoice Applicability Calculator New
Inverted Duty Refund Calculator New
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

8882663036
Print (Download)
THE CENTRAL GOODS AND SERVICES TAX ACT
CHAPTER X  -  PAYMENT OF TAX

Section 52 - Collection of tax at source.

Alert:
This Section contains amendments, which are not effective yet. Kindly check the effective dates of amendments carefully.
Select Year  
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. 74/2018 Central Tax dated 5 Nov, 2018