WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 52 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half percent 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 come into force with effect from the 1st day of October, 2018.

(Amit Singh Negi)

Secretary