Central Board of Excise & Customs has vide Notification No. 10/2018- Central Tax (Rate) on 23rd March,2018, has amended notification No 38/2017- Central Tax (Rate) dated 13th October, 2017 to extend exemption on intra-State supply 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 to be paid under reverse charge by the registered person.
The Council vide Notification No 11/2018 – Integrated Tax (Rate) and has also amended notification No 32/2017 – Integrated Tax (Rate) dated 13th October, 2017 to exempt the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon
The exemption shall apply to all registered persons till 30th June 2018.
Source: Central Board of Excise & Customs
