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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Manipur exempts intra-State second-hand goods from state tax under GST Act 2017 for registered resellers paying central tax.</h1> The Government of Manipur has issued a notification exempting intra-State supplies of second-hand goods from state tax under the Manipur Goods and Services Tax Act, 2017. This exemption applies to registered individuals engaged in buying and selling second-hand goods, who pay central tax on the value of outward supplies as per rule 32(5) of the Manipur GST Rules, 2017. The exemption is applicable to supplies received from unregistered suppliers. This measure, recommended by the Council and deemed necessary for public interest, is effective from July 1, 2017.
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