Exemption for intra-State second-hand goods: registered dealers paying tax not liable for state tax on supplies from unregistered sellers. Exempts intra-State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods who pay state tax on the value of outward supply as determined under the applicable valuation rule, where the supplier is not registered; registered recipients are relieved from the whole of the state tax otherwise leviable, effective from 1 July 2017.