Exemption for deductor: State GST not leviable on intra state supplies received from unregistered suppliers, subject to registration condition. Intra State supplies of goods or services received by a deductor under the tax deduction mechanism from an unregistered supplier are exempt from the State tax leviable on those supplies, provided the deductor is not otherwise liable to be registered except under the specific clause that renders deductors liable; the exemption is given effect from the stated commencement date.