Electronic commerce operator tax collection: service suppliers through such operators below the turnover threshold exempt from registration. Persons supplying services through an electronic commerce operator required to collect tax at source under section 52, whose aggregate turnover on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempted from obtaining registration; the exemption excludes supplies covered by the sub section of section 9 that lists excluded supplies and is issued under the powers of sub section (2) of section 23 of the State GST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic commerce operator tax collection: service suppliers through such operators below the turnover threshold exempt from registration.
Persons supplying services through an electronic commerce operator required to collect tax at source under section 52, whose aggregate turnover on an all India basis does not exceed twenty lakh rupees in a financial year, are specified as exempted from obtaining registration; the exemption excludes supplies covered by the sub section of section 9 that lists excluded supplies and is issued under the powers of sub section (2) of section 23 of the State GST Act.
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