Supply through E - Commerce

[Kaustubh Karandikar]

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?

[Rajagopalan Ranganathan]

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.

[KASTURI SETHI]

Yes, Sir. Your understanding is correct to the core.

[Jenna Jameson]

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AI Summary

Threshold exemption for e commerce supplies: goods via e commerce lack interstate threshold while services retain exemption under notification. Supply of goods through e commerce that results in inter state movement does not attract the benefit of the threshold exemption for small taxable persons and requires compliance with registration and tax obligations; supplies of services through e commerce remain eligible for the turnover-based small supplier exemption under the applicable Central Tax notification.