Exemption from reverse charge extended to continue daily small-value exemption under Tamil Nadu SGST notification until revised date. An amendment to the Tamil Nadu SGST notification substitutes the earlier specified cut-off date with a later date, thereby extending the temporary exemption from payment of State tax under the reverse charge mechanism for supplies below a small daily threshold, enacted under the powers of section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and issued on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
Exemption from reverse charge extended to continue daily small-value exemption under Tamil Nadu SGST notification until revised date.
An amendment to the Tamil Nadu SGST notification substitutes the earlier specified cut-off date with a later date, thereby extending the temporary exemption from payment of State tax under the reverse charge mechanism for supplies below a small daily threshold, enacted under the powers of section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and issued on the recommendation of the Council.
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