Exempts intra-State supplies of goods or services or both received. - 08/2017-State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT Notification No. 08/2017-State Tax (Rate) Delhi, the 30th June, 2017 F. No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/364.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 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. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, S. K. GUPTA, Dy. Secy.