Exemption from reverse charge upto ₹ 5000 per day under section 11 (1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - KA.NI.-2-854/XI-9(47)/17 - Uttar Pradesh SGST

NOTIFICATION No. KA. NI.-2-854/XI-9(47)/17-U.P. Act-1-2017-Order-(21)-2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) , 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 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 said Act : 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, ( S. Rajalingam ) Vishesh Sachiv