Section 52
Collection of tax at source
In force
Section 52. Collection of tax at source.
(1) Every electronic commerce operator, not being an agent, shall collect an amount calculated at such rate not exceeding one per cent. of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-52.html
- Source confidence: Pending verification
Quick facts
- Section
- 52
- Chapter
- X
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 2