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    <description>Exemption applies to intra-State supplies of second hand goods received by a registered dealer who pays State tax on the value of outward supplies as determined under the valuation rules for outward supply; where such goods are received from an unregistered supplier, the registered recipient is relieved from the whole of the State tax otherwise leviable under the Jammu and Kashmir GST provisions. The exemption is effected by executive notification and takes effect immediately.</description>
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