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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 such goods who pays central tax on the value of outward supply as determined under the GST rules, where the supplier is not registered, relieving the registered recipient from the whole of the state tax leviable under the Act.</description>
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