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Notification No. 52/2018-Central Tax [N10-D66]

As at 6 September 2026. In force from 20 September 2018.

Dates: made 20 September 2018; in force 20 September 2018; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 20th September, 2018. Band A.

Cite: Notification No. 52/2018-Central Tax [N10-D66]. Machine: N10-D66.

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 half per cent. 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.

Made under

Recital: "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". Names sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 [S10-7RB]. Vires verified.

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Notification No. 52/2018-Central Tax [N10-D66]