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
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GST exemption for second hand goods protects registered dealers from state tax on intra State receipts from unregistered suppliers. Exemption of intra State supplies of second hand goods is provided to registered persons dealing in such goods who pay state tax on their outward supplies as determined under the valuation rules, relieving them from the whole of the state tax on goods received from unregistered suppliers.
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.
GST exemption for second hand goods protects registered dealers from state tax on intra State receipts from unregistered suppliers.
Exemption of intra State supplies of second hand goods is provided to registered persons dealing in such goods who pay state tax on their outward supplies as determined under the valuation rules, relieving them from the whole of the state tax on goods received from unregistered suppliers.
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