The Central Government vide Notification No. 01/2019-Central Tax (Rate) dated 29th January, 2019has rescindtheNotification No. 8/2017-CT (R) dated the 28th June, 2017 which 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.
Therefore, from 1st Feb, 2019 such transaction has become taxable in the hands of recipient.
Comment: However, as per CGST Amendment Act, 2018, Govt. by notification specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as recipient of such supply of goods or services or both whereas no notification in this regard has been issued yet therefore, no tax will be liable on such transactions until any notification specifying categories of goods or services or both come into force.