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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..... ification Jammu, the 15 th November, 2017 SRO 469. -ln exercise of the powers conferred by sub-section (2) of section 23 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V 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 tha .....

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