GST - Tamil Nadu Goods and Services Tax Act, 2017 - Exemption from obtaining registration for supplies made through electronic commerce operator - Notification - Issued - G.O. (Ms) No. 167 - Tamil Nadu SGST

Registration exemption for suppliers using ecommerce operators with tax collected at source, subject to aggregate turnover thresholds and state limits.

Exemption from registration is provided for persons making supplies of services through an electronic commerce operator required to collect tax at source, where the person's aggregate turnover, computed on an all-India basis, does not exceed the prescribed threshold; a lower threshold applies for persons in special category States (excluding Jammu and Kashmir).