Reverse charge exemption for intra state supplies from unregistered suppliers to registered recipients, subject to a daily aggregate threshold. Exemption relieves registered persons from State tax on intra State supplies received from unregistered suppliers by removing the reverse charge obligation, except where the aggregate value of such supplies from unregistered suppliers to a registered person exceeds a specified daily threshold; the exemption is issued under delegated power in public interest and takes effect from the notification's 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 for intra state supplies from unregistered suppliers to registered recipients, subject to a daily aggregate threshold.
Exemption relieves registered persons from State tax on intra State supplies received from unregistered suppliers by removing the reverse charge obligation, except where the aggregate value of such supplies from unregistered suppliers to a registered person exceeds a specified daily threshold; the exemption is issued under delegated power in public interest and takes effect from the notification's commencement date.
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