Exemption shall not be applicable where the aggregate value of such supplies of goods or service - 08/2017-STATE TAX (RATE) - Himachal Pradesh SGST

EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 08/2017-STATE TAX (RATE) Shimla-171002, the 30th June, 2017 No.EXN-F(10)-14/2017-Loose.- In exercise of the powers conferred under sub-section (1) of Section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh 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 state tax leviable thereon under section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 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. By order, ONKAR SHARMA, Principal Secretary (E T).