Exempt intra-State supplies of goods or services or both received by a deductor under section 51.

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..... b SGST
GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 30th June, 2017 No. S.O.33/P.A.5/2017/S.11/2017.- In exercise of the powers confe .....

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..... es 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 state tax leviable thereon under sub-section (4) of section 9 of the .....

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