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    <title>Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exemption on supplies of second hand goods received by a registered person dealing in second hand goods</title>
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    <description>Exemption applies to intra State supplies of second hand goods received by a registered person dealing in such goods from unregistered suppliers, provided the registered person pays State tax on the value of outward supply of those second hand goods as determined under the applicable GST rule; the exemption is effected under the State GST Act&#039;s exemption power and is conditional on the dealer&#039;s payment of tax on the outward supply value.</description>
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      <description>Exemption applies to intra State supplies of second hand goods received by a registered person dealing in such goods from unregistered suppliers, provided the registered person pays State tax on the value of outward supply of those second hand goods as determined under the applicable GST rule; the exemption is effected under the State GST Act&#039;s exemption power and is conditional on the dealer&#039;s payment of tax on the outward supply value.</description>
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