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of <h1>India Exempts Intra-State Supplies from Unregistered Suppliers under Union Territory GST Act; Rescinded in 2019.</h1> The Government of India, through Notification No. 8/2017 dated June 28, 2017, under the Union Territory Goods and Services Tax Act, 2017, exempted intra-State supplies of goods or services received by a registered person from an unregistered supplier from Union Territory tax. This exemption was applicable up to a limit of 5000 rupees per day. The notification took effect on July 1, 2017, but was later rescinded by Notification No. 01/2019 on January 29, 2019. The initial condition that the exemption would not apply if the aggregate value exceeded 5000 rupees in a day was omitted on October 13, 2017.
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