Registration exemption for small e-commerce suppliers where operator collects tax at source, subject to a lower state threshold. Suppliers of services made through an electronic commerce operator required to collect tax at source under section 52, with aggregate turnover computed on an all India basis not exceeding twenty lakh rupees in a financial year, are specified as exempt from registration under section 23(2) of the Jammu and Kashmir GST Act; supplies under section 9(5) are excluded. A proviso sets a lower all India aggregate value ceiling for suppliers in the special category States (other than Jammu and Kashmir).