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RNI No. MAHBIL /2009/37831

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 20th September 2018

NOTIFICATION

Notification No. 52/2018–State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1018/C.R.96/Taxation-1.—In exercise of the powers conferred by sub-section (1) of

section 52 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the

Government of Maharashtra, 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. of the 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 Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

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ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD, PRINTED AT

GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY

AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.