Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) - 09/2017 - Central GST (CGST) Rate

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Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition. Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the whole of the central tax leviable, provided the deductor is not liable to be registered for any reason other than being a TDS deductor.

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition.

Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the whole of the central tax leviable, provided the deductor is not liable to be registered for any reason other than being a TDS deductor.

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Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) - 09/2017 - Central GST (CGST) Rate

Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition.

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Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition.

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