Question

2
12. Tax Deducted at Source at the rate of 1% is applicable in the case of
supplies received by :
meid
(a) Any GST dealer
(b) Government Departments
(c) Ecommerce operators 1 (d) Composite dealers​

Answer 1

Answer:

Government department

Answer 2

Answer:

Option c. Ecommerce operators is the correct alternative.

Explanation:

Vendors or vendors who provide goods and / or services through e-commerce operators will receive payment after TCS @ 1% capture. The standard was reported by CBIC to Notification Number. 52/2018 under the CGST Act and 02/2018 under the IGST Act.