When Does GST Rule 86B Apply? Applicability, Exemptions & 1% Cash Payment Explained
18 Apr, 2026
New Delhi, Delhi 110028Show Map
Safety Tips
- Meet in a safe, public place
- Check the item before buying
- Pay only after collecting the item
Description
Understand when GST Rule 86B applies, including the ₹50 lakh turnover threshold, 1% cash payment requirement, and key exemptions. Learn who is exempt and how this rule impacts ITC utilisation.
Location
New Delhi, Delhi 110028