Notification No. 32/2017
Date: October 13, 2017
Subject: Exemption from IGST on supplies received from unregistered persons under section 5(4).
Description:
This notification exempts inter-State supplies of goods or services or both received by a registered person from an unregistered supplier from IGST under section 5(4) of the IGST Act. The exemption is available to all registered persons up to 31 March 2018. It temporarily suspends reverse charge liability on such supplies.
Issued for earlier notification?
No — this is an independent exemption notification.