Special Catergory States also includes Jammu & Kashmir, Himachal Pradesh and Uttarakhand apart from North East states.
The above states, suppliers shall be liable to get themselves registered under if their turnover exceeds Rs 10 lakhs p.a.
CS Nisha Nishit (Practicing Company Secretary) (326 Points)
16 June 2017Special Catergory States also includes Jammu & Kashmir, Himachal Pradesh and Uttarakhand apart from North East states.
The above states, suppliers shall be liable to get themselves registered under if their turnover exceeds Rs 10 lakhs p.a.
SHUBHAM GORI
(B.Com)
(57 Points)
Replied 16 June 2017
CS Nisha Nishit
(Practicing Company Secretary)
(326 Points)
Replied 16 June 2017
It would be included in exempt supply as per Sec 17(3) and there is no ITC for exempt supply.
Lalit Nagpal
(Assistant Manager)
(541 Points)
Replied 17 June 2017
Yes gst paid under RCM will be available for input credit like normal transactions
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