| Date: |
28-06-2017
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| Notification No: |
Notification No. 9/2017 - Central Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Central Tax (Rate)
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| File No: |
F. No.354/117/2017-TRU |
| Subject: |
Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2017-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)
(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 under section 51 of the said Act, 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 said Act, subject to the
condition that the deductor is not liable to be registered otherwise than under
sub-clause (vi) of section 24 of the said Act.
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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