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Atal Nagar, the 20th September 2018

NOTIFICATION

No. 52 /201S-State Tax

No. F-I0-51 lzOl}lCT/Y (91). - In exercise of the powers conferred by sub-section (1) of section 52 of the

Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Govemment, on the recommendations of the

Council, hereby notifies that every electronic commerce operator, not being an agent, shall collect an amount

calculated at a rate of half per cent. ofthe net value of intra-State taxable supplies made through it by other suppliers

where the consideration with respect to such supplies is to be collected by the said operator.

By order and in the name of the Governor of Chhattisgarh,

SANGEETHA P. Special Secretary.

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