Exemption for intra state supplies from unregistered suppliers relieves State tax for registered recipients, subject to a daily threshold. Exemption is granted for intra State supplies of goods or services received by a registered person from any supplier who is not registered, relieving such receipts from the whole of the State tax leviable under the Uttarakhand Goods and Services Tax Act, 2017, subject to a per day aggregate value threshold above which the exemption does not apply. The notification is effective from 1 July 2017.