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of <h1>J&K exempts small service suppliers using e-commerce from GST registration; special states' cap at Rs. 10 lakh turnover.</h1> The Government of Jammu and Kashmir issued a notification under the Jammu and Kashmir Goods and Services Tax Act, 2017, specifying that service suppliers using electronic commerce operators to collect tax at source, with an aggregate turnover not exceeding twenty lakh rupees annually, are exempt from registration under the Act. However, for 'special category States' as defined in the Constitution, excluding Jammu and Kashmir, this exemption applies only if the turnover does not exceed ten lakh rupees. This decision follows recommendations from the Council and aims to streamline tax processes for smaller service suppliers.
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