Registration exemption for small suppliers through e commerce operators where operator collects tax at source and turnover below threshold. Persons making supplies of services through an electronic commerce operator required to collect tax at source, and having an aggregate turnover computed on an all India basis not exceeding the small supplier threshold in a financial year, are specified as exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act; the exemption excludes certain specified supplies and is effective from 15 November 2017.