Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exemption from reverse charge on supplies upto ₹ 5000 per day - F.12(56)FD/Tax/2017-Pt-I-46 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State 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 State tax leviable thereon under sub-section (4) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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 1 st day of July, 2017. [No. F.12(56)FD/Tax/2017-Pt-I-46] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government