SECTION 52 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – COLLECTION OF TAX AT SOURCE – ELECTRONIC COMMERCE OPERATOR TO COLLECT 0.25 PER CENT OF NET VALUE OF INTRA-STATE TAXABLE SUPPLIES MADE THROUGH IT WHERE CONSIDERATION WITH RESPECT TO SUCH SUPPLIES IS COLLECTED BY SAID OPERATOR – AMENDMENT IN NOTIFICATION NO.52/2018-CENTRAL TAX, DATED 20-9-2018
NOTIFICATION NO. 15/2024- CENTRAL TAX [G.S.R. 379(E) /F. NO. CBIC-20006/21/2024-GST], DATED 10-7-2024
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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 52/2018-Central Tax, dated the 20th September, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 900(E), dated the 20th September, 2018, namely:-In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” shall be substituted.
2. This notification shall come into force from the date of its publication in official gazette.
RAGHAVENDRA PAL SINGH,
Director
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