Notification to exempt suppliers of services through E-Commerce platform from obtaining compulsory registration - 131/ST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 22nd November, 2017 No. 131/ST-2.- In exercise of the powers conferred by Sub-section (2) of Section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby specifies that 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 of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act. Further the aggregate value of such supplies, to be computed on all India basis, shall not exceed an amount of ten lakh rupees in case of special category States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.