Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 52/2018 – Central Tax

New Delhi, the 20th September, 2018

G.S.R. …..(E).— In exercise of the powers conferred by 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 ¹[0.25 per cent.]₁ 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. 349/58/2017-GST(Pt.)]

(Gunjan Kumar Verma) 

Under Secretary to the Government of India