Exemption for intra-State second-hand goods: registered buyers taxed on outward supply exempt from State tax on unregistered sellers. Exemption is granted for intra State supplies of second hand goods received by a registered person dealing in such goods who pays State tax on the value of outward supply as determined under the valuation rules; the exemption applies to supplies received from unregistered suppliers and relieves the registered recipient from the State tax leviable on those inward supplies under the State GST levy provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for intra-State second-hand goods: registered buyers taxed on outward supply exempt from State tax on unregistered sellers.
Exemption is granted for intra State supplies of second hand goods received by a registered person dealing in such goods who pays State tax on the value of outward supply as determined under the valuation rules; the exemption applies to supplies received from unregistered suppliers and relieves the registered recipient from the State tax leviable on those inward supplies under the State GST levy provision.
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