Exemption - Intra-State Supplies of Goods or Services or Both Received By a Deductor Under Section 51 From An Unregistered Suppliers. - 09/2017-State Tax(Rate) - Gujarat SGST

Gujarat exempts intra-state supplies from unregistered suppliers from state tax under GST Act, 2017, Section 51.

The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has issued a notification exempting intra-state supplies of goods or services received by a deductor under Section 51 from unregistered suppliers from state tax. This exemption applies to the whole state tax levied under Section 9(4) of the Act, provided the deductor is not otherwise required to register under the Act except under Section 24(vi). This notification takes effect from July 1, 2017, and is issued in the public interest following the Council's recommendations.