Exemption from reverse charge upto ₹ 5000 per day under section 11 (1). - 08/2017-State Tax (Rate) - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2017 (Part-III) Dated, Agartala, the 29 th June 2017. Notification No. 08/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 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 Tripura State Goods and Services Tax Act, 2017 Act No. 9 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 of the Governor, (M. Nagaraju) Principal Secretary, Government of Tripura, Finance Department