Exemption for intra State second hand goods: state tax waived when unregistered supplier sells to registered dealer paying central tax. Intra State supplies of second hand goods by an unregistered supplier to a registered person dealing in buying and selling of second hand goods are exempt from state tax where the registered recipient pays central tax on the value of the outward supply as determined under the GST valuation provision in the rules; the exemption is issued under the state GST Act and takes effect from the notification's commencement date.
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: state tax waived when unregistered supplier sells to registered dealer paying central tax.
Intra State supplies of second hand goods by an unregistered supplier to a registered person dealing in buying and selling of second hand goods are exempt from state tax where the registered recipient pays central tax on the value of the outward supply as determined under the GST valuation provision in the rules; the exemption is issued under the state GST Act and takes effect from the notification's commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
