Exemption from reverse charge upto ₹ 5000 per day SGST - 08/2017-State Tax (Rate) - S.O. 038 - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT ----------------- NOTIFICATION Dated 29th June, 2017 NOTIFICATION No. 8 / 2017 State Tax (Rate) S.O-38- In exercise of the powers conferred by sub-section (1) of section 11 of the Jharkhand Goods and Services Tax Act, 2017 (12 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 Jharkhand Goods and Services Tax Act, 2017 (12 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. 2. This notification shall come into force with effect from the 1st day of July, 2017. [File.No Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand K.K. Khandelwal, Principal Secretary-cum-Commissioner