Important Keyword: F.No.354/117/2017-TRU, Notification No. 8/2017 – Central Tax (Rate), Section 11(1) CGST Act 2017.

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 8/2017 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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 1^st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

Read More: Notification No. 9/2017 – Central Tax (Rate): Exempting supplies to a TDS diductor by a supplier, who is not registered, under section 11 (1)

Web Stories: Notification No. 9/2017 – Central Tax (Rate): Exempting supplies to a TDS diductor by a supplier, who is not registered, under section 11 (1)

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1001000/ENG/Notifications