Exempts intra-State supplies of goods or services or both received by a deductor under section 51 - J.21011/1/2017-TAX(viii) - 09/2017-State Tax (Rate) - Mizoram SGST
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Exemption of state tax where a deductor under section 51 receives intra State supplies from unregistered suppliers, subject to registration condition. Exempts from state tax intra State supplies of goods or services received by a deductor under section 51 from a supplier who is not registered, subject to the condition that the deductor is not liable to be registered otherwise than under sub clause (vi) of section 24, effective from the 1st day of July, 2017.
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 of state tax where a deductor under section 51 receives intra State supplies from unregistered suppliers, subject to registration condition.
Exempts from state tax intra State supplies of goods or services received by a deductor under section 51 from a supplier who is not registered, subject to the condition that the deductor is not liable to be registered otherwise than under sub clause (vi) of section 24, effective from the 1st day of July, 2017.
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