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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]

Notification No. 65/2017 – Central Tax

New Delhi, the 15
th
November, 2017

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.

[F. No.349/58/2017-GST(Pt)]


(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
notifications no 65 2017 central tax | iKargos