Exemption for supplies from unregistered suppliers applies to registered recipients unless daily aggregate exceeds prescribed threshold. Exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from State tax, provided the aggregate value of such supplies received by the registered person from unregistered suppliers does not exceed the prescribed daily threshold; exemption is subject to the limitation that it ceases to apply when the daily aggregate exceeds that threshold and is notified as effective from the stated commencement date under the State GST Act.
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 applies to registered recipients unless daily aggregate exceeds prescribed threshold.
Exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from State tax, provided the aggregate value of such supplies received by the registered person from unregistered suppliers does not exceed the prescribed daily threshold; exemption is subject to the limitation that it ceases to apply when the daily aggregate exceeds that threshold and is notified as effective from the stated commencement date under the State GST Act.
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