Notification regarding Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of the HGST Act, 2017 - 43/ST-2 - Haryana SGST

TDS deductor exemption: unregistered suppliers' intra State supplies relieved from state tax where deductor meets registration exception.

Exempts intra State supplies received by a TDS deductor from any unregistered supplier from the whole of the State tax leviable, subject to the condition that the deductor is not otherwise liable to be registered except under the limited registration category tied to the tax deduction at source regime.