Exemption of intra State supplies received by deductors from state tax where supplier is unregistered, subject to registration condition. Exemption applies to intra State supplies of goods or services received by a deductor under the tax deduction mechanism from an unregistered supplier, relieving the deductor from the whole of the state tax leviable thereon, provided the deductor is not otherwise liable to be registered except under the specific registration category identified in the statute.
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 of intra State supplies received by deductors from state tax where supplier is unregistered, subject to registration condition.
Exemption applies to intra State supplies of goods or services received by a deductor under the tax deduction mechanism from an unregistered supplier, relieving the deductor from the whole of the state tax leviable thereon, provided the deductor is not otherwise liable to be registered except under the specific registration category identified in the statute.
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