Specifies supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis. - 05/2017-State Tax - Arunachal Pradesh SGST
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Reverse charge supplies: suppliers whose tax is payable by recipients are exempt from GST registration under state notification. Persons exclusively engaged in supplying taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Arunachal Pradesh Goods and Services Tax Act, 2017; the State Government declares this exemption for that category of suppliers and fixes its commencement by notification.
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.
Reverse charge supplies: suppliers whose tax is payable by recipients are exempt from GST registration under state notification.
Persons exclusively engaged in supplying taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Arunachal Pradesh Goods and Services Tax Act, 2017; the State Government declares this exemption for that category of suppliers and fixes its commencement by notification.
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