Exemption for intra state second hand goods: registered buyer paying central tax relieved from state tax on such receipts. Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays central tax on the value of outward supply as determined under the GST rules, where the supplier is not registered, relieving the registered recipient from the whole of the state tax leviable under the Act.
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 buyer paying central tax relieved from state tax on such receipts.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays central tax on the value of outward supply as determined under the GST rules, where the supplier is not registered, relieving the registered recipient from the whole of the state tax leviable under the Act.
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