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Notification No. 8/2017 - Central Tax (Rate) dated 28/06/2017

The Central govt. exempts intra-state supplies of goods or services or both received by a registered person from any unregistered supplier provided that the aggregate value of such supplies of goods or service or both received by a registered person from any or all the unregistered suppliers combined does not exceed Rs. 5000 in a day. Note: Not applicable in general after 12 Oct 2017