GST not payable on inter-

State supplies of taxable

services by exempt persons
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S
eeks to exempt persons making inter-State supplies
of taxable services from registration under section
23(2)- Supplier of services having turnover upto 20 lacs
exempted for obtaining registration irrespective of inter state
supplies.

Exemption from obtaining compulsory registration U/s 24 of CGST

Act, 2017 in case of Inter State Supply of Services

Notification No. 10/2017 – Integrated

Central Government vide
Tax dated 13th October,2017 has exempted the persons making
inter-State supplies of taxable services and having an aggregate
turnover not exceeding an amount of Rs. 20 lakhs in a financial year
from obtaining registration.

However, for the following States aggregate turnover limit should not
exceed Rs. 10 lakhs for availing exemption from registration for the
States specified in Article 279A (4) (g) of the Constitution:

Arunachal Pradesh Assam

Manipur Meghalaya

Mizoram Nagaland
Sikkim Tripura

Himachal Pradesh Uttarakhand

It may be noted that State of Jammu & Kashmir has opted for Rs. 20
Lacs threshold limit for exemption.

Source- ICAI

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. 1260(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 sub-clause (g) of
clause (4) of article 279A of the Constitution, other than the State of
Jammu and Kashmir.

[F. No.349/74/2017-GST (Pt.)]

 (Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India