Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
52/2018 Dated:- 20-9-2018 Central GST (CGST)
GST
CGST
CGST
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. 900 (E).- In exercise of the powers conferred by sub-section (1) of section 52 of th
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