Notification No. 65/2017 – Central Tax

Date Issued: 15 November 2017
State: Central
Source: CBIC
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Summary

This notification specifies certain service suppliers as exempted from obtaining registration under the Central Goods and Services Tax Act, 2017. It applies to persons supplying services through an electronic commerce operator required to collect tax at source, subject to an aggregate turnover limit of twenty lakh rupees on an all-India basis, with a lower threshold for specified special category States other than Jammu and Kashmir.