Exemption from registration for small e commerce service suppliers when turnover falls below the statutory threshold for the financial year. Persons supplying services through an electronic commerce operator required to collect tax at source, whose aggregate turnover computed on an all India basis for a financial year does not exceed the prescribed threshold, are exempted from obtaining registration under the Act; supplies specified under the exclusionary provision are not covered. A lower threshold for the same exemption is specified for special category States other than Jammu and Kashmir.