Exemption shall not be applicable where the aggregate value of such supplies of goods or service, exceeds five thousand rupees in a day. - 38/1/2017-Fin(R&C)(08/2017-Rate) - Goa SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption for intra-State supplies: state tax waived on receipts from unregistered suppliers, subject to a daily aggregate threshold. Exemption applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017, provided the aggregate value of such supplies received from any or all unregistered suppliers does not exceed the prescribed daily threshold; the exemption is in force from the commencement date specified in the notification.
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.
Exemption for intra-State supplies: state tax waived on receipts from unregistered suppliers, subject to a daily aggregate threshold.
Exemption applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017, provided the aggregate value of such supplies received from any or all unregistered suppliers does not exceed the prescribed daily threshold; the exemption is in force from the commencement date specified in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.