Central Tax Notification No 52 of 2018 dt 20th September, 2018 under GST


Notification no 52/2018 Central Tax date on 20th September, 2018, GST


Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies 

The extract of GST Notification No. 52/2018- Central Tax is given below: 

Notification No. 52/2018- Central Tax, GST


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] 

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. …..(E).— 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.



[F. No. 349/58/2017-GST(Pt.)]


(Gunjan Kumar Verma)

Under Secretary to the Government of India

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