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    <title>Exempts intra-State supplies of second hand goods.</title>
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    <description>Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, where that recipient pays State tax on the value of outward supply as determined under the GST rules, and the supplier is not registered; the whole of the State tax leviable on such supply is waived.</description>
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