Exempts intra-State supplies of second hand goods.

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....<br>EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 10/2017-STATE TAX (RATE) Shimla-171002, the 30th June, 2017 No.EXN-F(10)-14/2017-Loose.-In exercise of the powers conferred under sub-secti....

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....d goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Himachal Pradesh Goods and Services tax Rules, 2017, fr....