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    <title>Related to sec 9(5)and sec 52 exemption to take registration for electronic commerce operator having turnover less than 10 lakh</title>
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      <description>Persons making supplies of services through an electronic commerce operator required to collect tax at source, and having an aggregate turnover computed on an all India basis not exceeding the small supplier threshold in a financial year, are specified as exempted from obtaining registration under the Uttarakhand Goods and Services Tax Act; the exemption excludes certain specified supplies and is effective from 15 November 2017.</description>
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