Exemption for tax deductor removes State GST liability on intra State supplies from unregistered suppliers for eligible deductors. Exemption waives State GST on intra State supplies of goods or services received by a tax deductor from an unregistered supplier, conditioned on the deductor not being liable to register except under the specific deductor registration category; the exemption is issued under the state GST statute and takes effect from the stated 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.
Exemption for tax deductor removes State GST liability on intra State supplies from unregistered suppliers for eligible deductors.
Exemption waives State GST on intra State supplies of goods or services received by a tax deductor from an unregistered supplier, conditioned on the deductor not being liable to register except under the specific deductor registration category; the exemption is issued under the state GST statute and takes effect from the stated date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
