GST exemption from reverse charge upto ₹ 5000 per day under section 11 (1) - 08/2017-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya Mahanadi Bhawan, Naya Raipur Notification No. 08/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (76) - In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act. 2017 (7 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 Chhattisgarh Goods and Services Tax Act, 2017 (7 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 1 st day of July. 2017. By order and in the name of the Governor of Chhattisgarh (A.P. Tripathi) Special Secretary