Exemption for intra State supply of second hand goods: unregistered suppliers relieved from state tax when buyer is registered and pays tax. Exemption of intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods who pays the State tax on the value of outward supply as determined under the GST valuation rules; supplies from any supplier who is not registered are exempted from the whole of the State tax leviable under the Act.
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 supply of second hand goods: unregistered suppliers relieved from state tax when buyer is registered and pays tax.
Exemption of intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods who pays the State tax on the value of outward supply as determined under the GST valuation rules; supplies from any supplier who is not registered are exempted from the whole of the State tax leviable under the Act.
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