Exemption for TDS deductors: state tax waived on intra State supplies from unregistered suppliers, subject to registration condition. Exemption from State tax is provided for intra State supplies of goods or services received by a deductor under the tax deduction regime from unregistered suppliers, subject to the condition that the deductor is not liable to register except as required by the specific registration sub clause; the exemption is effected by notification and comes into force on the notified commencement date.