The Government of Tamil Nadu on the recommendations of the Council has specified the persons making supplies of services, other than supplies specified under Section 9(5) of the Tamil Nadu Goods and Services Tax Act, 2017 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 Rs. 20 lakh 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 Rs. 10 lakh 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.
[G.O. (Ms) No.167]