seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies.

Last updated: 11 October 2018

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 13 /2018 - Union Territory Tax New Delhi, the 28th September, 2018 , Saka 1940 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017), Section 20 of the Integrated Goods and Services T

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Notification No : 13/2018-Union Territory Tax
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Notification-13-2018-Union-Territory-Tax-English.pdf

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