Exemption for tax deductor under section 11(1) of the Jharkhand Goods and Services Tax Act, 2017 - 09/2017-State Tax (Rate) - S.O. 039 - Jharkhand SGST

Exemption for tax deductor: intra State supplies from unregistered suppliers exempt from state tax if deductor not liable to register.

The notification exempts intra State supplies of goods or services received by a deductor under section 51 from unregistered suppliers from the whole of State tax, provided the deductor is not liable to be registered except under the limited registration circumstance identified in the Act.