Registration exemption for service suppliers via e-commerce operators below specified turnover threshold, with lower threshold for special category states. Persons supplying services through an electronic commerce operator required to collect tax at source under section 52 are exempted from obtaining registration if their aggregate turnover, on an all-India basis, does not exceed the prescribed all-India threshold; a lower aggregate turnover threshold applies where supplies are attributable to special category States, excluding Jammu and Kashmir.