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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 where a registered person dealing in buying and selling of second hand goods pays state tax on the value of outward supply as determined under the valuation provision in the GST rules; the exemption applies when the goods are received from an unregistered supplier and removes the whole state tax liability otherwise leviable.</description>
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      <description>Exempts intra State supplies of second hand goods where a registered person dealing in buying and selling of second hand goods pays state tax on the value of outward supply as determined under the valuation provision in the GST rules; the exemption applies when the goods are received from an unregistered supplier and removes the whole state tax liability otherwise leviable.</description>
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