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    <title>Exemption intra-State supplies of second hand goods a registered person, dealing in buying and selling of second hand goods and who pays the State tax on the value of outward supply of such 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 from State tax where the recipient pays State tax on the value of outward supply as determined under the valuation provision of the GST rules and the supplier is unregistered.</description>
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