Notification No. 09/2017 - Central Tax (Rate) dated 28-06-2017 [Supplies received by deductor u/s 51 from URP u/s 9(4) wholly exempt]

Notification No. 09/2017-Central Tax (Rate) dt. 28-06-2017

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) (hereinafter referred to as the said Act),

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 deductor u/s 51 of the said Act, from any supplier, who is not registered,

from the whole of the central tax leviable thereon u/s 9(4) of the said Act,

subject to the condition that the deductor is not liable to be registered otherwise than u/sc 24(vi) of the said Act.

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

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

Notification No. 09/2017 - Central Tax (Rate) dated 28-06-2017 [Supplies received by deductor u/s 51 from URP u/s 9(4) wholly exempt]