Puducherry exempts intra-State supplies to tax deductors from unregistered suppliers under GST Act, 2017, except section 24 conditions.

The Government of Puducherry, under the Puducherry Goods and Services Tax Act, 2017, has exempted intra-State supplies of goods or services received by a tax deductor from unregistered suppliers from the state tax. This exemption applies to deductors who are not required to be registered under the Act, except under specific conditions outlined in section 24. This measure, recommended by the Council, aims to serve the public interest and is effective from July 1, 2017.

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