Exemption for intra State second hand goods: registered dealers receiving from unregistered suppliers relieved from state tax under applicable GST provision. Exempts intra State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods from state tax where those registered persons pay tax on the value of outward supplies as determined under the GST valuation rule, provided the supplier is not registered; relief from the whole of the state tax is accorded under the applicable provision of the Goa Goods and Services Tax Act, effective 1 July 2017.
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 dealers receiving from unregistered suppliers relieved from state tax under applicable GST provision.
Exempts intra State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods from state tax where those registered persons pay tax on the value of outward supplies as determined under the GST valuation rule, provided the supplier is not registered; relief from the whole of the state tax is accorded under the applicable provision of the Goa Goods and Services Tax Act, effective 1 July 2017.
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