Reverse charge supplies exempt from registration under Tripura GST law, specifying recipient liability and registration relief. Specifies that persons exclusively making supplies of taxable goods or services, where total tax is payable on reverse charge by the recipient under the Tripura State GST framework, are exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017, pursuant to the authority conferred by section 23(2), with the notification effective as stated in the instrument.
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.
Reverse charge supplies exempt from registration under Tripura GST law, specifying recipient liability and registration relief.
Specifies that persons exclusively making supplies of taxable goods or services, where total tax is payable on reverse charge by the recipient under the Tripura State GST framework, are exempted from obtaining registration under the Tripura State Goods and Services Tax Act, 2017, pursuant to the authority conferred by section 23(2), with the notification effective as stated in the instrument.
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