as per notification 08/2017 Central Tax (Rate),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.
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