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

India exempts intra-State second-hand goods from GST compensation cess for registered resellers u/r 32, sub-rule (5).

The Government of India, through Notification No. 04/2017-Compensation Cess (Rate), exempts intra-State supplies of second-hand goods from unregistered suppliers from the goods and services tax compensation cess. This applies to registered persons engaged in buying and selling second-hand goods who pay the GST compensation cess on the value of outward supplies as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017. This exemption is enacted under section 8 of the Goods and Services Tax (Compensation to States) Act and sub-section (4) of Section 9 of the Central Goods and Services Tax Act.