CGST Notification no. 65/2017 exempts suppliers of e commerce platform from registration

CGST Notification no. 65/2017 exempts suppliers of e commerce platform from registration

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration.

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India Ministry of Finance (Department of Revenue) [Central Board of Excise and Customs]

Notification No. 65/2017 Central Tax

New Delhi, the 15th November, 2017

G.S.R. ..(E). In exercise of the powers conferred by sub-section (2) of section 23 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referredto as the said Act), the Central Government, on the recommendations of the Council, herebyspecifies the persons making supplies of services, other than supplies specified under subsection(5) of section 9 of the said Act through an electronic commerce operator who isrequired to collect tax at source under section 52 of the said Act, and having an aggregateturnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees ina financial year, as the category of persons exempted from obtaining registration under thesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis,should not exceed an amount of ten lakh rupees in case of special category States asspecified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than theState of Jammu and Kashmir.

[F. No.349/58/2017-GST(Pt)]

(Dr.Sreeparvathy S.L.) Under Secretary to the Government of India

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