No. J.21011/1/2017-TAX/Vol-III/Pt(v) - Dated: 24-11-2017 - Mizoram SGST
Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the MGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees.