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

Last updated: 11 October 2018

Notice Date : 28 September 2018

[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.12 /2018 - Union Territory Tax New Delhi, the 28th September, 2018 , Saka 1940 G.S.R. (E).- In exercis

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Notification No : 12/2018-Union Territory Tax
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Notification-12-2018-Union-Territory-Tax-English.pdf

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