Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52.

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Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 17/2017-State Tax Imphal, the 15th November, 2017 No.5/10/201 .....

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..... id 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 excee .....

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