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    <description>Exemption Notification No. 8/2017 CT(Rate) exempts Central GST under the reverse charge in respect of intra State supplies received by a registered person from unregistered suppliers where the aggregate value of such supplies received in a single day does not exceed a prescribed threshold; the threshold is applied to the aggregate of all unregistered suppliers&#039; supplies in the day, exempt supplies are ignored in the calculation, and intra State exemption does not extend to inter State supplies.</description>
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