Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2017 –Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. …..(E).— 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 1[the
first proviso to sub-section (1) of
section 22 of the said Act, read with clause (iii) of the Explanation to the
said section] [helldod old[sub-clause (g) of clause (4) of
article 279A of the Constitution, other than the State of Jammu and Kashmir]helldod]
[F. No.349/74/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
1.Substituted Vide : Notification No. 03/2019- Integrated Tax dated 29.01.2019