Reverse charge exemption: state tax waived for intra State supplies from unregistered suppliers below specified daily threshold. Exemption from reverse charge relieves state tax on intra State supplies of goods or services received by a registered person from unregistered suppliers, except where the aggregate value of such supplies received in a day from one or more unregistered suppliers exceeds the prescribed daily threshold; the exemption is effective 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.
Reverse charge exemption: state tax waived for intra State supplies from unregistered suppliers below specified daily threshold.
Exemption from reverse charge relieves state tax on intra State supplies of goods or services received by a registered person from unregistered suppliers, except where the aggregate value of such supplies received in a day from one or more unregistered suppliers exceeds the prescribed daily threshold; the exemption is effective from the notified commencement date.
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