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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 who pays the State tax on the value of outward supply as determined under the prescribed valuation rule, where the supplier is not registered; exemption relieves the recipient from the whole of the State tax on such receipts and takes effect from 1 July 2017.</description>
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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 who pays the State tax on the value of outward supply as determined under the prescribed valuation rule, where the supplier is not registered; exemption relieves the recipient from the whole of the State tax on such receipts and takes effect from 1 July 2017.</description>
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