Date: |
13-10-2017
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Notification No: |
Notification No. 10/2017 - Integrated Tax
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Issuing Authority: |
GST
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Type: |
Integrated Tax
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File No: |
F. No.349/74/2017-GST (Pt.) |
Subject: |
Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
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Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2017 – Integrated
Tax
New Delhi, the 13th October, 2017
G.S.R. …..(E).— In exercise of the powers conferred by section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 inter-State supplies of taxable services 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.
(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India [F.
No.349/74/2017-GST (Pt.)]
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