Question 6: As per section 24(ix) a person supplying goods or services through e commerce operator is required to take registration and pay tax. But registration exemption is available to supplier of service as per Notification 65/2017-Central Tax ,dt. 15-11-2017.
My question is whether exemption is available to supplier of goods through e commerce operator.

Answer: The notification no. 65 dt 15/11/2017 provides exemption to service provider only and not to supplier of goods . It seems that the exemption is issued keeping in mind that very small service provider like Carpenter, plumber and electrician etc those who are doing repairing work of house hold goods are now day getting job through various portal if tax is imposed on them without any thresh hold limit then it will be unjustified. (Reply dt. 15/12/2017)