Summary of Notifications issued u/s 52(1) of CGST Act, 2017

Notification No. 52/2018 - Central... Notification No. 02/2018 - Integra...

Summary of Notifications issued u/...

ECO not being an agent shall collect TCS u/s 52(1) of the CGSTA, 2017 at following rates

SN	TCS Rates	Notifications/ Circulars
1.	TCS @ of 0.5% for CGST to be collected	N No. 52/2018-Central Tax dt. 20-09-2018
2.	TCS @ of 1% for IGST to be collected	N No. 02/2018-Integrated Tax dt. 20-09-2018

* TCS @ of 0.5% for SGST or UGST is also to be collected.