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The Central Government exempts specific suppliers of services from obtaining compulsory registration under the Central Goods and Services Tax Act, 2017. This exemption applies to persons who make supplies of services through an electronic commerce operator and have an aggregate turnover not exceeding twenty lakh rupees in a financial year. The exemption does not apply to supplies specified under sub-section (5) of section 9 or operators required to collect tax under section 52. For special category States other than Jammu and Kashmir, the aggregate value limit is ten lakh rupees.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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 sub- section (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
