Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exempting supplies to a TDS deductor by a supplier, who is not registered - F.12(56)FD/Tax/2017-Pt-I-47 - 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) , hereinafter referred to as the said Act, 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 deductor under section 51 of the said Act , 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 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 . 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-47] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government