Reverse charge supplies exemption: exempts suppliers making only supplies where tax is payable by recipient from registration. Persons who exclusively make supplies of taxable goods or services where tax is payable by the recipient under the reverse charge basis are specified as a category exempted from obtaining registration; the specification applies only to those whose outward supplies are entirely subject to recipient liability and takes effect from the notification date.
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.
Reverse charge supplies exemption: exempts suppliers making only supplies where tax is payable by recipient from registration.
Persons who exclusively make supplies of taxable goods or services where tax is payable by the recipient under the reverse charge basis are specified as a category exempted from obtaining registration; the specification applies only to those whose outward supplies are entirely subject to recipient liability and takes effect from the notification date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.