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It is applicable as per Section 9(3) and Section 9(4)

  1. Section 9(4) - Purchases from Unregistered Dealer were covered here Local Purchases upto 5000 per day were exempt.
  2. Section 9(3) - Certain Goods and Services notified by Government were covered like Goods Transport Agency, Freight etc.

As per decision in GST Council Meeting Section 9(4) (purchase from un-requested dealer) has been stopped by Government However, Section 9(3) is still applicable. Hence GST is still applicable on following services

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  1. GST - Goods and Services Tax, India
  2. GST News & Updates
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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