Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exempting supplies to a TDS deductor by a supplier, who is not registered - F.12(56)FD/Tax/2017-Pt-I-47 - Rajasthan SGST
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TDS deductor exemption: supplies from unregistered suppliers exempt from state tax when received by non registrable deductors. Exempts intra State supplies received by a TDS deductor from any supplier who is not registered from the whole of the State tax leviable, provided the deductor is not liable to be registered otherwise than under the specific proviso addressing deductors.
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.
TDS deductor exemption: supplies from unregistered suppliers exempt from state tax when received by non registrable deductors.
Exempts intra State supplies received by a TDS deductor from any supplier who is not registered from the whole of the State tax leviable, provided the deductor is not liable to be registered otherwise than under the specific proviso addressing deductors.
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