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    <title>Provisions of Exempted Intra-state supplies of Second hand goods</title>
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    <description>Exemption applies to intra state supplies of second hand goods by an unregistered supplier to a registered buyer dealing in second hand goods where the buyer pays State tax on the outward supply value as determined under the prescribed GST valuation rule; the exemption removes the whole of the State tax otherwise leviable, subject to those conditions.</description>
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      <description>Exemption applies to intra state supplies of second hand goods by an unregistered supplier to a registered buyer dealing in second hand goods where the buyer pays State tax on the outward supply value as determined under the prescribed GST valuation rule; the exemption removes the whole of the State tax otherwise leviable, subject to those conditions.</description>
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