IGST Notification 10/2017
| Title | Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) |
| Number | 10/2017 |
| Date | 15-11-2017 |
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In exercise of the powers conferred by section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) read with 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 inter-State supplies of taxable services 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.