Exemption for intra State second hand goods: state tax not leviable when registered dealer pays tax using GST valuation rules. Exempts intra State supplies of second hand goods where a registered person dealing in buying and selling of second hand goods pays state tax on the value of outward supply as determined under the valuation provision in the GST rules; the exemption applies when the goods are received from an unregistered supplier and removes the whole state tax liability otherwise leviable.
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: state tax not leviable when registered dealer pays tax using GST valuation rules.
Exempts intra State supplies of second hand goods where a registered person dealing in buying and selling of second hand goods pays state tax on the value of outward supply as determined under the valuation provision in the GST rules; the exemption applies when the goods are received from an unregistered supplier and removes the whole state tax liability otherwise leviable.
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