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        <h1>Tamil Nadu exempts small service providers from GST registration when using e-commerce platforms, based on annual turnover limits.</h1> The Tamil Nadu Goods and Services Tax Act, 2017, exempts certain service providers from obtaining GST registration when supplying through electronic commerce operators. This exemption applies to those with an aggregate turnover not exceeding twenty lakh rupees annually across India. For 'special category States' (excluding Jammu and Kashmir), the turnover threshold is ten lakh rupees. This notification, issued by the Governor of Tamil Nadu on the Council's recommendation, specifies that these providers are not required to register under the Act if they meet the stated criteria.

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