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?
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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?
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Sir,
In respect of goods which is supplied inter-state, the exemption of 20/10 lakhs is not available. In respect of services, though the supply is interstate the exemption is available up to a turnover of ₹ 20/10 lakhs.
Yes, Sir. Your understanding is correct to the core.
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