Intra-State supplies of goods or services or both received by a deductor under section 51. - 09/2017-State Tax (Rate) - Maharashtra SGST

Exemption for deductors: intra State supplies from unregistered suppliers exempt from state tax when received under Section 51.

Intra State supplies received by a deductor under section 51 from an unregistered supplier are exempt from the whole of State tax leviable under sub section (4) of section 9, provided the recipient is not otherwise liable to registration except under sub clause (vi) of section 24. The notification directs implementation of this conditional exemption under the state GST Act.