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