Registration exemption for small service suppliers through e commerce operators required to collect tax at source, subject to turnover limits. Specifies that persons making supplies of services through an electronic commerce operator required to collect tax at source under section 52, excluding supplies under sub section (5) of section 9, are exempted from obtaining registration where their aggregate turnover, computed on an all India basis for a financial year, does not exceed twenty lakh rupees; a lower aggregate threshold applies for specified special category States.