Exemption for intra State supplies from unregistered suppliers curtailed by a daily aggregate value threshold limiting tax waiver. Exemption is provided from the whole of the State tax on intra State supplies of goods or services or both received by a registered person from any supplier who is not registered, but the exemption does not apply where the aggregate value of such supplies received by the registered person from one or more unregistered suppliers exceeds a specified daily threshold.
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Provisions expressly mentioned in the judgment/order text.
Exemption for intra State supplies from unregistered suppliers curtailed by a daily aggregate value threshold limiting tax waiver.
Exemption is provided from the whole of the State tax on intra State supplies of goods or services or both received by a registered person from any supplier who is not registered, but the exemption does not apply where the aggregate value of such supplies received by the registered person from one or more unregistered suppliers exceeds a specified daily threshold.
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