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GST registration exemption for service suppliers via e commerce operators when turnover falls below notified thresholds. Specifies that persons making supplies of services through an electronic commerce operator who is required to collect tax at source are exempted from obtaining registration under the Karnataka GST Act if their aggregate turnover, computed on an all India basis for a financial year, does not exceed the notification threshold; supplies specified under sub section (5) of section 9 are excluded. A proviso prescribes a lower all India aggregate turnover threshold for suppliers from special category States (excluding Jammu and Kashmir).
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Provisions expressly mentioned in the judgment/order text.
GST registration exemption for service suppliers via e commerce operators when turnover falls below notified thresholds.
Specifies that persons making supplies of services through an electronic commerce operator who is required to collect tax at source are exempted from obtaining registration under the Karnataka GST Act if their aggregate turnover, computed on an all India basis for a financial year, does not exceed the notification threshold; supplies specified under sub section (5) of section 9 are excluded. A proviso prescribes a lower all India aggregate turnover threshold for suppliers from special category States (excluding Jammu and Kashmir).
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