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    <title>Exempts intra-State supplies of second hand goods.</title>
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    <description>Intra State supplies of second hand goods by an unregistered supplier to a registered person dealing in buying and selling of second hand goods are exempt from state tax where the registered recipient pays central tax on the value of the outward supply as determined under the GST valuation provision in the rules; the exemption is issued under the state GST Act and takes effect from the notification&#039;s commencement date.</description>
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