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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.8/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
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 1st day of
July, 2017.
(Mohit Tewari)
Under Secretary to the Government of India
[F.
No.354/117/2017-TRU]
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