Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017 : CGST exemption from reverse charge on supply from unregistered person

By | June 29, 2017
(Last Updated On: August 7, 2018)

Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017

Summary of Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017

Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017 as Amended by Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017 , Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018 and Notification No 12/2018 Central Tax (Rate)  Dated 29th June, 2018 ,Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018

Read Notification No 8/2017 Central Tax (Rate)

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.8/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017):

1 [***]

2. This notification shall come into force with effect from the 1st day of July, 2017.

[Note : The exemption contained in the notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 2[30th day of September, 2019]

[F.No.354/117/2017-TRU]
(Mohit Tewari)
Under Secretary to the Government of India


Notes on Amendments in  Notification No 8/2017 Central Tax (Rate) Dated 28th June 2017

2.Words”30th day of September, 2019 ” Substituted for “30th September, 2018 ”  by  Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018

Substituted for “30th day of June, 2018 ”  by Notification No 12/2018 Central Tax (Rate)  Dated 29th June, 2018

Earlier words ” 30th day of June, 2018″ was Substituted for “31st day of March, 2018” by Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018

Earlier Words “ The exemption contained in the notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018″ was clarified by Notification No. 38/2017-Central Tax (Rate), dated 13-10-2017

1 Omitted by Notification No. 38/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017. Prior to its omission, proviso read as under :

Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.”

 

Download Notification No 8/2017 – Central Tax (Rate) Dated  28th June, 2017

Original without Amendments

Refer CBIC Website

 Notification No 8/2017 Central Tax (Rate)

Notification No 8/2017 Central Tax (Rate),  Notification No 8/2017 CT (Rate)

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