Notification No. 08/2017 - Central Tax (Rate) dated 28-06-2017 [Supplies received by RP from URP u/s 9(4) exempt upto Rs.5,000 [RCM]]

Notification No. 08/2017-Central Tax (Rate) dt. 28-06-2017 and rescinded by Notification No. 01/2019-Central Tax dt. 29-01-2019.

In exercise of the powers conferred by section 11(1) of the CGST Act, 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 u/s 9(4) of the CGST Act, 2017:

[1][***]

[2][The exemption contained in the notification No. 08/2017-Central Tax (Rate) dt. 28-06-2017 as amended by this notification shall apply to all registered persons till the [3][30th day of September, 2019]]

2. This notification shall come into force with effect from the 1st day of July, 2017.

[1] Proviso omitted by Notification No. 38/2017-Central Tax (Rate) dt. 13-10-2017 wef 13-10-2017. Earlier it read as under

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] Inserted by Notification No. 38/2017-Central Tax (Rate) dt. 13-10-2017 wef 13-10-2017.

[3] Substituted for “30th day of September, 2018” by Notification No. 22/2018-Central Tax (Rate) dt. 06-08-2018. Earlier

2) Substituted for “30th day of June, 2018” by Notification No. 12/2018-Central Tax (Rate) dt. 29-06-2018.

1) Substituted for “31st day of March, 2018.” by Notification No. 10/2018-Central Tax (Rate) dt. 23-03-2018

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Supplies wholly/partly exempt from CGST [Section 11(1) of CGST ACT]

Notification No. 08/2017 - Central Tax (Rate) dated 28-06-2017 [Supplies received by RP from URP u/s 9(4) exempt upto Rs.5,000 [RCM]]