Notification on Exemption from GST Registration for Service Providers

Under section 23(2) of the CGST Act, persons providing services via an electronic commerce operator, subject to tax collection at source under section 52, are exempt from GST registration.

This exemption applies to service providers with aggregate turnover not exceeding twenty lakh rupees annually on an all India basis.

For "special category States" (except Jammu and Kashmir), the aggregate value of such supplies should not exceed ten lakh rupees.

Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.