Tax exemption for deductors: intra State supplies from unregistered suppliers exempt from state tax when limited registration applies. Intra State supplies of goods or services received by a deductor under the reverse charge provisions from an unregistered supplier are exempt from the whole of the state tax leviable, provided the deductor is not otherwise liable to be registered except under the sub clause permitting registration solely as a deductor; the exemption takes effect from 1 July 2017.