Registration exemption for small e-commerce service suppliers where aggregate turnover falls below prescribed thresholds; operator collects tax at source. Suppliers of services made through an electronic commerce operator required to collect tax at source are exempted from obtaining registration where their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year, subject to a lower all India threshold of ten lakh rupees for supplies from specified special category States; the notification is deemed effective from 15th November, 2017.