Notification No. 09/2017
Date: June 28, 2017
Subject: Exemption from reverse charge for TDS deductors receiving supplies from unregistered persons.
Description:
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.
Issued for earlier notification?
No — issued as a standalone exemption notification.