Exemption for supplies to TDS deductors: state tax waived where supplier unregistered, conditional on deductor's registration status. Exemption of state tax for intra State supplies received by a TDS deductor from an unregistered supplier, subject to the condition that the deductor is not otherwise required to be registered except under the specified limited registration category; the exemption is effected by notification on the Council's recommendation and commences on the notified 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 supplies to TDS deductors: state tax waived where supplier unregistered, conditional on deductor's registration status.
Exemption of state tax for intra State supplies received by a TDS deductor from an unregistered supplier, subject to the condition that the deductor is not otherwise required to be registered except under the specified limited registration category; the exemption is effected by notification on the Council's recommendation and commences on the notified date.
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