Registration exemption for service suppliers via e-commerce platforms where tax collected at source and turnover below prescribed thresholds. Supplies of services through an electronic commerce operator required to collect tax at source are specified as exempted from obtaining registration where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies under sub section (5) of section 9 are excluded and a lower threshold applies to suppliers from special category states, with effect from 15 November 2017.
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 service suppliers via e-commerce platforms where tax collected at source and turnover below prescribed thresholds.
Supplies of services through an electronic commerce operator required to collect tax at source are specified as exempted from obtaining registration where the supplier's aggregate turnover, computed on an all India basis, does not exceed the prescribed threshold; supplies under sub section (5) of section 9 are excluded and a lower threshold applies to suppliers from special category states, with effect from 15 November 2017.
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