This notification, No. 522018State Tax F. No. 3(21)/Fin(Rev-I)/2019-20/DSVI/386, issued by the Government of the National Capital Territory of Delhi, effective September 20, 2018, concerns the collection of tax by electronic commerce operators within Delhi. It states that every electronic commerce operator (excluding agents) is required to collect an amount calculated at a rate of one-half of one percent (0.5%) of the net value of intra-State taxable supplies made through its platform by other suppliers. This applies where the consideration for these supplies is collected by the electronic commerce operator. The notification is issued in exercise of the powers conferred by sub-section 1 of section 52 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and on the recommendations of the Council. The order is issued by A. K. Singh, Dy. Secy.VI Finance, By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and a state equivalent entity of India.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Legislative Assembly of Delhi related to Goods and Services Tax.
Lt. Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi.
Council: Refers to the Goods and Services Tax (GST) Council, a body responsible for making recommendations on GST-related matters.
electronic commerce operator: An entity that owns, operates, or manages a digital or electronic facility or platform for electronic commerce.
intraState taxable supplies: Supplies of goods or services within the same state that are subject to Goods and Services Tax (GST).
A. K. SINGH: Dy. Secy.VI Finance, signatory of the order.
New Delhi, Delhi: Location of the Government of India Press, Ring Road, Mayapuri.
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4554 DG/2019 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 2nd September, 2019
No. 52/2018–State Tax
F. No. 3 (21)/Fin (Rev-I)/2019-20/ DS-VI/386.—In exercise of the powers conferred by sub-section
(1) of section 52 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National
Capital Territory of Delhi, 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.
2. This notification shall be deemed to have come into force with effect from the 20th day of September,
2018.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy.-VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.