Exemption for supplies to TDS deductors: intra State receipts from unregistered suppliers exempt from State GST when deductor's registration is limited. Intra State supplies received by a tax deductor under the TDS framework from an unregistered supplier are exempt from State GST, provided the deductor's registration is confined to the TDS deductor category and the deductor is not otherwise liable to register under general registration requirements.