Reverse charge supplies exempt suppliers from registration where the recipient is liable to pay tax on the supply. Suppliers who only make supplies taxable under the reverse charge mechanism, where the recipient is liable to pay tax under section 9(3), are specified as exempt from registration under section 23(2) of the State Goods and Services Tax Act, 2017 by State Government notification, effective from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge supplies exempt suppliers from registration where the recipient is liable to pay tax on the supply.
Suppliers who only make supplies taxable under the reverse charge mechanism, where the recipient is liable to pay tax under section 9(3), are specified as exempt from registration under section 23(2) of the State Goods and Services Tax Act, 2017 by State Government notification, effective from the notification's commencement date.
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