No. 170774/2023/02(120)/XXVII(8)/2023/CT-34 - Dated: 24-11-2023 - Uttarakhand SGST
The category of persons exempted from obtaining registration under the e Uttarakhand Goods and Services Tax Act,2.017 (06 of 2017). (Persons making supplies of goods through an electronic commerce operator who is required to collect tax at source under section 52).