| Date: |
15-11-2017
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| Notification No: |
Notification No. 65/2017-Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
F. No.349/58/2017-GST(Pt) |
| Subject: |
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
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Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 65/2017 – Central
Tax
New Delhi, the 15th November, 2017
G.S.R. …..(E).— 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.
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
[F.
No.349/58/2017-GST(Pt)]
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