Exemption for intra state supplies from unregistered suppliers ends when daily aggregate per registered recipient exceeds a prescribed threshold. The notification exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from State tax under section 9 of the Himachal Pradesh GST Act, 2017, except where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; the exemption commences on 1 July 2017.
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 from unregistered suppliers ends when daily aggregate per registered recipient exceeds a prescribed threshold.
The notification exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from State tax under section 9 of the Himachal Pradesh GST Act, 2017, except where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; the exemption commences on 1 July 2017.
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