Notification No. 52/2018 CT dated 20.09.2018 is amended by Notification No. 15/2024 CT dated 10.07.2024 reducing the tax collected at source rate from 1% (CGST 0.5% + SGST 0.5%) to 0.5% (CGST 0.25% + SGST 0.25%) for the electronic commerce operator, not being an agent, 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.