Exemption on Intra-State supplies of goods or services or both by a registered person from any supplier who is not registered. - 08/2017 - Karnataka SGST
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Exemption for intra State supplies from unregistered suppliers removes State GST liability for registered recipients subject to a daily value threshold. Exemption for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving the registered recipient from the whole of the State tax under the Karnataka GST Act, 2017, subject to the proviso that the exemption does not apply where the aggregate value of such supplies received from unregistered supplier(s) exceeds five thousand rupees in a day, effective 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 intra State supplies from unregistered suppliers removes State GST liability for registered recipients subject to a daily value threshold.
Exemption for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving the registered recipient from the whole of the State tax under the Karnataka GST Act, 2017, subject to the proviso that the exemption does not apply where the aggregate value of such supplies received from unregistered supplier(s) exceeds five thousand rupees in a day, effective from 1 July 2017.
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