Exemption for intra State supplies received by deductors from unregistered suppliers removes State tax liability where registration is limited to withholding agents. State notification exempts intra State supplies of goods or services received by a withholding deductor from an unregistered supplier from the whole of the State tax, provided the deductor is not otherwise liable to registration except as a withholding agent.
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 received by deductors from unregistered suppliers removes State tax liability where registration is limited to withholding agents.
State notification exempts intra State supplies of goods or services received by a withholding deductor from an unregistered supplier from the whole of the State tax, provided the deductor is not otherwise liable to registration except as a withholding agent.
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