U/s 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 Exempts intra-State supplies of second hand goods - KA.NI.-2-857/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh exempts intra-State second-hand goods sales from state tax under GST for registered buyers, effective July 1, 2017.

The Uttar Pradesh Goods and Services Tax Act, 2017, exempts intra-State supplies of second-hand goods from state tax. This exemption applies to registered persons engaged in buying and selling second-hand goods who pay state tax on the value of outward supplies as per rule 32(5) of the Uttar Pradesh GST Rules, 2017. The exemption is applicable when such goods are received from unregistered suppliers. This notification, authorized by the Governor in the public interest and based on the Council's recommendations, takes effect on July 1, 2017.