Registration exemption for e commerce service suppliers where aggregate turnover below prescribed thresholds and operator collects tax at source. Exemption from registration is specified for persons supplying services through an electronic commerce operator who is obliged to collect tax at source, provided the person's aggregate turnover computed on an all India basis does not exceed the prescribed threshold; supplies specified under the referred sub section are excluded, and a lower threshold applies for suppliers in special category states.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration exemption for e commerce service suppliers where aggregate turnover below prescribed thresholds and operator collects tax at source.
Exemption from registration is specified for persons supplying services through an electronic commerce operator who is obliged to collect tax at source, provided the person's aggregate turnover computed on an all India basis does not exceed the prescribed threshold; supplies specified under the referred sub section are excluded, and a lower threshold applies for suppliers in special category states.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
