Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act - 04/2017 - Compensation CESS Rate

Exemption of compensation cess on intra State second hand supplies places cess liability on registered second hand dealers when valuation rules apply.

Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, who pays the goods and services tax compensation cess on the value of outward supply of such goods as determined under the valuation rules, from the whole of the goods and services tax compensation cess leviable where the supplier is not registered.