Exemption for dealers operating under Margin Scheme notified intra-State supplies of second hand goods under section 11(1). - 1134-F.T.-10/2017-State Tax (Rate) - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption for intra State second hand goods: unregistered suppliers' supplies exempt when dealer pays tax on outward value. Exemption applies to intra State supplies of second hand goods received by registered dealers operating under the margin scheme who pay State tax on the outward supply value as determined under rule 32(5); supplies from unregistered suppliers are exempt from the whole of the State tax leviable under the applicable levy provision.
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: unregistered suppliers' supplies exempt when dealer pays tax on outward value.
Exemption applies to intra State supplies of second hand goods received by registered dealers operating under the margin scheme who pay State tax on the outward supply value as determined under rule 32(5); supplies from unregistered suppliers are exempt from the whole of the State tax leviable under the applicable levy provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.