Exemption for intra State supplies received by withholding deductor: state tax waived when supplier is unregistered, subject to registration condition. Intra State supplies of goods or services received by a withholding deductor from an unregistered supplier are exempt from State tax under the Act, provided the deductor is not liable to be registered except under the specific registration category referenced; the exemption is limited to the State tax levy and takes effect from the notified 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 received by withholding deductor: state tax waived when supplier is unregistered, subject to registration condition.
Intra State supplies of goods or services received by a withholding deductor from an unregistered supplier are exempt from State tax under the Act, provided the deductor is not liable to be registered except under the specific registration category referenced; the exemption is limited to the State tax levy and takes effect from the notified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
