Exemption for intra State supplies from unregistered suppliers: state tax relieved subject to a per day aggregate threshold. Exemption of state tax is granted for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving such supplies from the whole of the state tax; the exemption is not available where the aggregate value of such supplies received from unregistered supplier(s) by a registered person in a day exceeds the specified per day threshold, and the notification prescribes its commencement date.
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: state tax relieved subject to a per day aggregate threshold.
Exemption of state tax is granted for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving such supplies from the whole of the state tax; the exemption is not available where the aggregate value of such supplies received from unregistered supplier(s) by a registered person in a day exceeds the specified per day threshold, and the notification prescribes its commencement date.
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