Section 52(1) in Tripura State Goods and Services Tax Act, 2017
(1)Notwithstanding anything to the contrary contained in this Act every electronic commerce operator (hereafter in this section referred to a the "operator") not being an agent, shall collect an amount calculated at such rate not exceeding one per cent., as may be notified by the Government on the recommendations of the Council, of the net value of taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the operator.Explanation. - For the purposes of this sub-section, the expression "net value of taxable supplies" shall mean the aggregate value of taxable supplies of goods or services or both, other than services notified under sub-section (5) of section (9), made during any month by all registered person through the operator reduced by the aggregate value of taxable supplies returned to the supplies during the said month.
