Exempting supplies to a TDS deductor by a supplier, who is not registered - 09/2017 - Union Territory GST (UTGST) Rate

Exemption for TDS deductors: intra State supplies from unregistered suppliers exempt from UT tax, subject to registration condition.

Exemption exempts intra-State supplies of goods or services received by a TDS deductor from any supplier who is not registered from the whole of the Union Territory tax leviable thereon, provided the deductor is not liable to be registered except under the limited category permitting registration as a deductor; the notification prescribes the scope and conditional applicability of this exemption.