Registration exemption for local delivery via e commerce: supplies by unregistered sellers excluded from mandatory state GST registration. An exclusion is added to the State tax rate notification providing that services by way of local delivery supplied through an electronic commerce operator are not subject to mandatory State GST registration where the person supplying such services is not liable to register under the State GST registration provisions; the amendment is made under statutory authority and takes effect from the notified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration exemption for local delivery via e commerce: supplies by unregistered sellers excluded from mandatory state GST registration.
An exclusion is added to the State tax rate notification providing that services by way of local delivery supplied through an electronic commerce operator are not subject to mandatory State GST registration where the person supplying such services is not liable to register under the State GST registration provisions; the amendment is made under statutory authority and takes effect from the notified commencement date.
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