TDS deductor exemption removes state tax on intrastate supplies from unregistered suppliers when deductor only requires TDS registration. Exempts intrastate supplies received by a TDS deductor from unregistered suppliers from the whole of the State tax leviable, provided the deductor is not otherwise liable to be registered except under the provision that mandates registration solely for TDS deductors; the exemption is given effect from the stated commencement date.
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.
TDS deductor exemption removes state tax on intrastate supplies from unregistered suppliers when deductor only requires TDS registration.
Exempts intrastate supplies received by a TDS deductor from unregistered suppliers from the whole of the State tax leviable, provided the deductor is not otherwise liable to be registered except under the provision that mandates registration solely for TDS deductors; the exemption is given effect from the stated commencement date.
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