Exemption for second hand goods: state tax waived where unregistered suppliers sell to registered dealers who report tax on outward supply. Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, where that recipient pays State tax on the value of outward supply as determined under the GST rules, and the supplier is not registered; the whole of the State tax leviable on such supply is waived.
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 second hand goods: state tax waived where unregistered suppliers sell to registered dealers who report tax on outward supply.
Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, where that recipient pays State tax on the value of outward supply as determined under the GST rules, and the supplier is not registered; the whole of the State tax leviable on such supply is waived.
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