Exemption for supplies from unregistered suppliers suspended when daily aggregate value exceeds prescribed threshold; effective from July. Exemption from State tax is provided for intra State supplies of goods or services received by a registered person from unregistered suppliers, removing State tax liability on such receipts, subject to the condition that the exemption ceases to apply when the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees; the exemption takes effect from 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 supplies from unregistered suppliers suspended when daily aggregate value exceeds prescribed threshold; effective from July.
Exemption from State tax is provided for intra State supplies of goods or services received by a registered person from unregistered suppliers, removing State tax liability on such receipts, subject to the condition that the exemption ceases to apply when the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees; the exemption takes effect from 1 July 2017.
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