This Notification has been rescinded by Notification No. 01/2019 – Central Tax (Rate) dated 29.01.2019 [w.e.f. 01.02.2019]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th June, 2017
No. 08/2017 – Central Tax (Rate)
G.S.R. 680(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017):
1[***]
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No. 354/117/2017-TRU]
MOHIT TEWARI, Under Secy.
References:
1. Omitted by Notification No. 38/2017 – Central Tax (Rate) dated 13th October, 2017 (the exemption contained in the notification No. 8/2017-Central Tax (Rate) as amended by Notification No. 38/2017 – Central Tax (Rate) shall apply to all registered persons till the *[30th day of September, 2019]), the proviso:
“Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.”
*Substituted by Notification No. 10/2018 – Central Tax (Rate) dated 23rd March, 2018, for “31st day of March, 2018”, Further, substituted by Notification No. 12/2018 – Central Tax (Rate) dated 29th June, 2018, for “30th day of June, 2018” and further, Substituted by Notification No. 22/2018 – Central Tax (Rate) dated 6th August, 2018, for “30th day of September, 2018”.