Exemption for intra-state supplies of second hand goods: unregistered suppliers' sales to registered dealers relieved from State tax. Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods, where that registered person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32 of the Delhi Goods and Services Tax Rules, 2017; the exemption applies to supplies from unregistered suppliers and relieves 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 supplies of second hand goods: unregistered suppliers' sales to registered dealers relieved from State tax.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods, where that registered person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32 of the Delhi Goods and Services Tax Rules, 2017; the exemption applies to supplies from unregistered suppliers and relieves the registered recipient from the whole of the State tax leviable under the Act.
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