Reverse charge exemption for supplies from unregistered suppliers: state tax exempted when daily aggregate below threshold. Exempts intra-State supplies of goods or services received by a registered person from suppliers who are not registered from the whole of the State tax leviable, subject to the condition that the aggregate value of such supplies received from all unregistered suppliers does not exceed a daily threshold of five thousand rupees; the exemption was made effective from the specified commencement date by state notification.
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 exemption for supplies from unregistered suppliers: state tax exempted when daily aggregate below threshold.
Exempts intra-State supplies of goods or services received by a registered person from suppliers who are not registered from the whole of the State tax leviable, subject to the condition that the aggregate value of such supplies received from all unregistered suppliers does not exceed a daily threshold of five thousand rupees; the exemption was made effective from the specified commencement date by state notification.
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