Electronic Commerce Operator Who is required to collect tax at source under section 52. - FA-3-84/2017-1-V-(152) - Madhya Pradesh SGST

Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 15 th November 2017 No. FA-3-84/2017-1-V-(152).- In exercise of the powers conferred by sub-section (2) of Section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby specifies 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. By order and in the name Of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. secy.