Exemption for intra-State supplies from unregistered suppliers for registered recipients excludes daily aggregates exceeding prescribed threshold from State tax. Exempts intra-State supplies of goods or services received by a registered person from unregistered suppliers from the whole of the State tax leviable, subject to the condition that the exemption does not apply where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; effective from 1 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 for intra-State supplies from unregistered suppliers for registered recipients excludes daily aggregates exceeding prescribed threshold from State tax.
Exempts intra-State supplies of goods or services received by a registered person from unregistered suppliers from the whole of the State tax leviable, subject to the condition that the exemption does not apply where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; effective from 1 July 2017.
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