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<h1>Tripura exempts intra-state supplies from unregistered suppliers for tax deductors u/s 51, effective July 1, 2017.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, exempts intra-State supplies of goods or services received by a tax deductor under section 51 from suppliers who are not registered. This exemption applies to the state tax levied under section 9(4) of the Act, provided the deductor is not obligated to register under any clause other than sub-clause (vi) of section 24. This notification, issued by the Finance Department, comes into effect on July 1, 2017.
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