Notification No. 02/2018-Integrated Tax [N10-D2E]
As at 7 September 2026. In force from 20 September 2018.
In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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 one per cent. of the net value of inter-State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the said operator.
Made under
Recital: "In exercise of the powers conferred by the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with 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". Names the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 20 of the Integrated Goods and Services Tax Act, 2017"
"the second proviso to section 20 of the Integrated Goods and Services Tax Act, 2017"