Important Keyword: F. No.349/58/2017-GST(Pt), Notification No. 65/2017 – Central Tax, Section 23(2) CGST Act 2017, Section 9(5) CGST Act 2017.

[F. No.349/58/2017-GST(Pt)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

New Delhi, the 15th November, 2017

Notification No. 65/2017 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R   (E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central 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:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Read More: Notification No. 70/2017 – Central Tax: Seeks to further amend Central Goods and Services Tax Rules, 2017 (Thirteenth Amendment).

Web Stories: Notification No. 70/2017 – Central Tax: Seeks to further amend Central Goods and Services Tax Rules, 2017 (Thirteenth Amendment).

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