Exemption for intra state supplies of second hand goods where an unregistered supplier supplies a registered dealer who pays state tax under prescribed valuation. Exemption applies to intra state supplies of second hand goods by an unregistered supplier to a registered buyer dealing in second hand goods where the buyer pays State tax on the outward supply value as determined under the prescribed GST valuation rule; the exemption removes the whole of the State tax otherwise leviable, subject to those conditions.
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 where an unregistered supplier supplies a registered dealer who pays state tax under prescribed valuation.
Exemption applies to intra state supplies of second hand goods by an unregistered supplier to a registered buyer dealing in second hand goods where the buyer pays State tax on the outward supply value as determined under the prescribed GST valuation rule; the exemption removes the whole of the State tax otherwise leviable, subject to those conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
