Reverse charge exemption for intra State purchases from unregistered suppliers limited by a daily aggregate threshold. Exemption is granted from the whole of the State tax leviable under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from unregistered suppliers, subject to a daily aggregate value threshold above which the exemption does not apply; the measure is effected by State notification under the Bihar GST Act and has the stated commencement 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 exemption for intra State purchases from unregistered suppliers limited by a daily aggregate threshold.
Exemption is granted from the whole of the State tax leviable under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from unregistered suppliers, subject to a daily aggregate value threshold above which the exemption does not apply; the measure is effected by State notification under the Bihar GST Act and has the stated commencement date.
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