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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 registered persons dealing in buying and selling of second hand goods from state tax where those registered persons pay tax on the value of outward supplies as determined under the GST valuation rule, provided the supplier is not registered; relief from the whole of the state tax is accorded under the applicable provision of the Goa Goods and Services Tax Act, effective 1 July 2017.</description>
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      <description>Exempts intra State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods from state tax where those registered persons pay tax on the value of outward supplies as determined under the GST valuation rule, provided the supplier is not registered; relief from the whole of the state tax is accorded under the applicable provision of the Goa Goods and Services Tax Act, effective 1 July 2017.</description>
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