WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 23 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as the said Act), on the recommendations of the Council, the Governor is pleased to allow to specify 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 the case of "special category States" as specified in the first proviso to sub-section (1) of Section 22 of the' said Act, read with clause (iii) of the Explanation to the Section 22."

2. This notification shall come into force with effect from the 15th day of November, 2017.

(Radha Raturi)

Principal Secretary