Exemption from registration for small e commerce service suppliers where the operator collects tax at source, subject to a turnover cap. Suppliers of services making supplies through an electronic commerce operator required to collect tax at source, and whose aggregate turnover computed on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempt from obtaining registration under the Odisha Goods and Services Tax Act; the exemption applies to supplies of services and excludes supplies otherwise specified in the referenced provision.