Exempts intra-State supplies of goodsor services or both received by a deductor under Sikkim Goods and Services Tax Act, 2017 - 9/2017-StateTax (Rate) - Sikkim SGST
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Exemption for intra State supplies to a TDS deductor removes central tax liability where supplier is unregistered. Exemption is granted for intra State supplies of goods or services received by a deductor under section 51 from an unregistered supplier, exempting the whole of the central tax leviable under section 9(4), provided the deductor is not liable to be registered except under the specified sub clause of the registration provisions.
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.
Exemption for intra State supplies to a TDS deductor removes central tax liability where supplier is unregistered.
Exemption is granted for intra State supplies of goods or services received by a deductor under section 51 from an unregistered supplier, exempting the whole of the central tax leviable under section 9(4), provided the deductor is not liable to be registered except under the specified sub clause of the registration provisions.
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