Exempts intra-State supplies of goods,as is in excess of the amount calculated at the rate specified in the corresponding. - FA-3-34/2017-1-V-(67) - Madhya Pradesh SGST
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State tax exemption for specified intra State goods where tax is capped at a prescribed rate and conditional. Exemption of state tax is provided for specified intra State supplies of goods listed by tariff classification, where the State Government, on the Council's recommendation, exempts the portion of state tax exceeding an amount calculated at a prescribed rate. The relief applies only to goods matching the table entries and is subject to the conditions and annexed lists specified in the notification.
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.
State tax exemption for specified intra State goods where tax is capped at a prescribed rate and conditional.
Exemption of state tax is provided for specified intra State supplies of goods listed by tariff classification, where the State Government, on the Council's recommendation, exempts the portion of state tax exceeding an amount calculated at a prescribed rate. The relief applies only to goods matching the table entries and is subject to the conditions and annexed lists specified in the notification.
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