Exemption for reverse charge up to RS. 5000 under section 11(1). - FTX.56/2017/021 (No. 08/2017) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 8 The 29th June, 2017 FTX.56/2017/21.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) , the Governor of Assam, 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 State tax leviable thereon under sub-section (4) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) : 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. This notification shall come into force with effect from the 1st day of July, 2017. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.