Registration exemption for service suppliers via e commerce operators required to collect tax at source where turnover below prescribed threshold. Suppliers of services through an electronic commerce operator required to collect tax at source, excluding supplies falling under the stated exclusion, and whose aggregate turnover on an all India basis does not exceed the prescribed turnover threshold in a financial year, are specified as exempted from obtaining registration under the Assam Goods and Services Tax Act, effective from the deemed commencement date provided in the notification.