Exemption for second hand goods: intra State purchases from unregistered suppliers exempt from State GST when dealer pays tax on outward value. Exemption applies to intra State supplies of second hand goods received by a registered person dealing in such goods from unregistered suppliers, provided the registered person pays State tax on the value of outward supply of those second hand goods as determined under the applicable GST rule; the exemption is effected under the State GST Act's exemption power and is conditional on the dealer's payment of tax on the outward supply value.