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Notifications Released on 20th Sep 2018

Two notifications have been issued on 20th September 2018, one for the tax rate for TCS and another for adding an explanation for Serial No 41 of  Notification No 12/2017-Central Tax (Rate), dt. 28-06-2017

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies  52/2018-Central Tax ,dt. 20-09-2018

Seeks to insert an explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017 –      23/2018-Central Tax (Rate) ,dt. 20-09-2018