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<h1>Jammu and Kashmir exempts intra-State supplies of second-hand goods from state tax under GST Act, 2017.</h1> The Government of Jammu and Kashmir, exercising its powers under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued a notification exempting intra-State supplies of second-hand goods from state tax. This exemption applies to registered individuals engaged in buying and selling second-hand goods, provided they pay state tax on the value of outward supplies as per the specified rules. The exemption is applicable to supplies received from unregistered suppliers. This measure, deemed necessary in the public interest, is effective immediately as per the notification dated July 8, 2017.