As per Section 52 of the CGST Act, 2017 the e – commerce operator, not being an agent, is
required to collect an amount calculated at the
rate not exceeding one per cent., as notified by
the Government on the recommendations of
the Council, of the net value of taxable supplies
made through it, where the consideration with
respect to such supplies is to be collected by
such operator. The amount so collected is called
as Tax Collection at Source (TCS).
