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

Tax Relief for Deductors: Effective July 1, 2017, the Central Government grants a tax exemption on intra-state supplies to deductors under section 51 of the Central Goods and Services Tax Act, 2017.

Public Interest: This move, enacted under section 11 of the Act, aims to serve the public interest, based on recommendations from the Council. Exemption Scope: The exemption covers supplies of goods or services received from unregistered suppliers, relieving deductors from central tax liabilities.

Registration Condition: To qualify, deductors must not be liable for registration except under sub-clause (vi) of section 24 of the Act. Immediate Implementation: The notification, signed by Mohit Tewari, Under Secretary to the Government of India, comes into effect immediately.

Regulatory Compliance: Deductors must ensure adherence to the conditions outlined in the notification to benefit from the tax exemption. Government Initiative: This fiscal measure signifies the government's commitment to facilitating smoother transactions for deductors, supporting economic activities.