Electronic commerce operator who is required to collect tax at source under section 52 amount should be not exceed of ten lakh rupees in case of “special category States”.

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..... Notification No. 65/2017-State Tax No. EXN-F(10)-20/2016-Vol.1.- In exercise of the powers conferred by sub-section (2) of section 23 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, hereby specifies the persons making supplies of services, .....

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