TaxTMI 
TaxTMI 
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
24 Jul 2021 
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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. (AI Summary)
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. (AI Summary)