GST INDIA Biz — Exempts persons making inter-State supplies of taxable services from registration, subject to turnover limits.

Notification No. 10/2017

Date: October 13, 2017

Subject: Exempts persons making inter-State supplies of taxable services from registration, subject to turnover limits.

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Description:

This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.

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