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Exemption shall not be applicable where the aggregate value of such supplies of goods or service, exceeds five thousand rupees in a day.

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..... 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) , the Government of Goa, 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 state tax leviable thereon under .....

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