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Exemption shall not be applicable where the aggregate value of such supplies of goods or service or both - J.21011/1/2017-TAX(vii) - 08/2017-State Tax (Rate) - Mizoram SGST
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GST exemption for supplies from unregistered suppliers, subject to a daily aggregate threshold limiting state tax relief. Exemption of state tax applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, exempting the registered recipient from the state tax leviable under the Mizoram Goods and Services Tax Act, subject to the condition that the exemption is not available where the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees.
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.
GST exemption for supplies from unregistered suppliers, subject to a daily aggregate threshold limiting state tax relief.
Exemption of state tax applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, exempting the registered recipient from the state tax leviable under the Mizoram Goods and Services Tax Act, subject to the condition that the exemption is not available where the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees.
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