Related to sec 9(5)and sec 52 exemption to take registration for electronic commerce operator having turnover less than 10 lakh - 1021/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 1021/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 05/12/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, the Governor is pleased to allow to specify the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act , and having an aggregate turnover, to be computed on all India basis, not exceeding an amount often lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act. 2. This notification shall come into force with effect from the 15th day of November, 2017. (Radha Raturi) Principal Secretary