Notification to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration. - F.12(46)FD/Tax/2017-Pt.-II-142 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: November 15, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), 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. [F. No. 12(46)FD/Tax/2017-Pt.-II-142] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government