Central Board of Indirect Taxes & Customs (CBIC) has issued a Notification No. 52/2018- Central Tax dated 20th September, 2018 to notify that every electronic commerce operator shall collect tax @ 0.5% (each under Central tax and State tax – to be notified separately by each State) of the net value on intra-state taxable supplies of goods and / or services.
Similarly, Notification No. 02/2018-Integrated Tax has been issued to notify that the electronic commerce operators shall collect tax at the rate of 1% as integrated tax of the net value on inter-State taxable supplies.
Source: Central Board of Indirect Taxes & Customs
