UTGST exemption from reverse charge upto ₹ 5000 per day under section 8 (1) - 08/2017 - Union Territory GST (UTGST) Rate

UTGST exemption from reverse charge shields registered recipients from tax on supplies by unregistered suppliers; prior daily value limit removed.

Notification No. 8/2017 exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from Union territory tax under section 8(1), effective 1 July 2017; an earlier proviso imposing a daily aggregate value limit on that exemption was subsequently omitted, and the notification was later rescinded by a further notification.