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of <h1>India exempts intra-State supplies to tax deductors from unregistered suppliers under CGST Act 2017, effective July 1, 2017.</h1> The Government of India, under the Central Goods and Services Tax Act, 2017, exempts intra-State supplies of goods or services received by a tax deductor under section 51 from a supplier who is not registered. This exemption applies to the central tax levied under section 9(4), provided the deductor is not required to register under section 24(vi) of the Act. This notification, issued by the Ministry of Finance, becomes effective from July 1, 2017.
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