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Exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received.

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....ST<br>Tamil Nadu SGST<br>NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 No.II(2)/CTR/532(d-11)/2017.--I....

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....er, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017): Provided....