Exemption on supplies to TDS deductor by a supplier – CGST Act – Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017

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(Last Updated On: July 22, 2017)

Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) of CGST Act 2017 [POWER TO GRANT EXEMPTION FROM TAX ] vide Notification No 9/2017 Central Tax (Rate) Dated 28th June 2017

[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.9/2017-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) (hereinafter referred to as the said Act), 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 deductor under section 51 of the said Act, 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 said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.

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

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

Download Notification No 9/2017 Central Tax (Rate) Dated  28th June, 2017

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