Exemption for tax deductor under section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-856/XI-9(47)/17 - Uttar Pradesh SGST

NOTIFICATION No. KA. NI.-2-856/XI-9(47)/17-U.P. Act-1-2017-Order-(23)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by s ub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereinafter referred to as the said Act), the Governor, on being satisfied that it is necessary in the public interest so to do, is pleased to exempt on the recommendations of the Council, 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 . 2. This notification shall come into force with effect from the 1 st day of July, 2017. By Order, ( S. Rajalingam ) Vishesh Sachiv