25 Sep 2018Posted By: Mudit Handa

GST TCS Collection Rates Applicable for E-commerce Operators

It is beyond doubt that several provisions under GST have been repeatedly modified with an intent to cater to the interests of all the tax assessees.

  • In this regard, the GST authority in a bid to further enhance the GST structure had announced regarding reintroducing of the TDS & TCS provisions through a notification.
  • The Central Government on 13th of September 2018, vide its notification 51 under the head- Central Taxes had declared that the regulations regarding Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) u/s 51 & Sec 52 respectively, shall be brought into effect from 1st of October 2018.

CBIC has now notified on 20th September 2018 that ‘GST TCS Collection Rates’ will be applicable for all ‘E-commerce Operators’ (not to be confused with the e-commerce agents) having GST registration, @ 1% and 0.5% of the total value of Inter-state and Intra-state Supplies respectively, by other suppliers where consideration with regard to such supplies is to be collected by such operator.

#1. Where is TCS @ 1% applicable?

As per the section 20 of the Integrated Goods and Services Tax Act, 2017 and u/s 52(1) of the Central Goods and Services Tax Act, 2017, the Government on the recommendation of the GST Council, has notified that every e-commerce operator, shall collect TCS @ 1% of the total value of supplies.

This is applicable in case of interstate supplies made by other suppliers via e-commerce operator, and the consideration with regard to such supplies is being collected by the e-commerce operator.

Read the notification regarding to know in detail.


#2. Where is TCS @ 0.5% applicable?

As per section 52(1) of the Central Goods and Services Tax Act, 2017, the Government, on the recommendation of the GST Council, has notified that every e-commerce operator, shall collect TCS @ 0.5% of the net value of supplies.

This is applicable in case of intrastate supplies made by other suppliers via e-commerce operator, where the consideration in respect of such supplies is being collected by e-commerce operator.

Read the notification regarding  to know in detail.

If you need any other guidance as regards GST registration or GST return filing process, feel free to contact us at 8881-069-069.

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