Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate remains below the statutory threshold. Exemption is granted from the State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from suppliers who are not registered, exempting the whole of the State tax under section 9(4) while excluding cases where the aggregate value of such supplies received in a single day from unregistered suppliers exceeds the prescribed daily threshold; the exemption is made effective from the commencement of the Act.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate remains below the statutory threshold.
Exemption is granted from the State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from suppliers who are not registered, exempting the whole of the State tax under section 9(4) while excluding cases where the aggregate value of such supplies received in a single day from unregistered suppliers exceeds the prescribed daily threshold; the exemption is made effective from the commencement of the Act.
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