Exemption for intra-State supplies of second-hand goods granted where received by registered dealers from unregistered suppliers under state GST notification Exemption applies to intra-State supplies of second-hand goods received by a registered person dealing in buying and selling second-hand goods from unregistered suppliers, exempting the recipient from the whole of the State tax otherwise leviable, subject to the eligibility criteria determined under the relevant rule for second-hand goods.
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 granted where received by registered dealers from unregistered suppliers under state GST notification
Exemption applies to intra-State supplies of second-hand goods received by a registered person dealing in buying and selling second-hand goods from unregistered suppliers, exempting the recipient from the whole of the State tax otherwise leviable, subject to the eligibility criteria determined under the relevant rule for second-hand goods.
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