Exemption given to Deductor for intra - state supplies of goods/ services from an unregistered supplier. - 532/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 532/2017/9(120)/XXVII(8)/2017 Dehradun :: Dated:: 29 th June, 2017 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereinafter referred to as the said Act), the Governor, in the continuation of the recommendations of the Council, is pleased to allow to exempt 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. (Radha Raturi) Principal Secretary