p>MANU/CGST/0066/2017

Ministry : Ministry of Finance

Department/Board : Central Tax

Notification No. : 65/2017-Central Tax

Date : 15.11.2017

Central Government hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of CGST Act,2017 through an electronic commerce operator who is required to collect tax at source under section 52 and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under CGST Act,2017

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under subsection (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of "special category States" as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

[F. No.349/58/2017-GST(Pt)]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India