If supply is through e – commerce, then threshold exemption of ₹ 20 Lacs is not available for supply of goods but threshold exemption is available for supply of services as per Notification No. 65/2017-Central Tax. Is my understanding correct?
Supply through E - Commerce
Kaustubh Karandikar
GST Update: Threshold Exemption of 20 Lakhs Not for Goods Supply, Only for Services Per Notification 65/2017-Central Tax A discussion on the Goods and Services Tax (GST) concerning e-commerce supply clarifies that the threshold exemption of 20 lakhs is not applicable for the supply of goods but is available for services, even if supplied interstate, as per Notification No. 65/2017-Central Tax. This understanding is confirmed by two respondents. A third reply appears to be an advertisement for an e-commerce shipping solution, unrelated to the GST discussion. (AI Summary)