Exemption for reverse charge up to ₹ 5000 under section 11(1). - 08/2017-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 08/2017-State Tax (Rate) Dated the 30th June, 2017 No. (GHN-39)GST-2017/S.11(1)(4)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, 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 section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017): Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or services 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 Governor of Gujarat, C J Mecwan Joint Secretary to Government.