Exempts intra-State supplies of second hand goods.

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.... SECRETARIAT : FINANCE DEPARTMENT (EXPENDITURE SECTION) Notification No. 10/2017-State Tax (Rate) No.5/19/2017-FD(TAX).- In exercise of the powers conferred by sub-section (1) of section 11 ....

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....uch second hand goods as determined under sub-rule (5) of rule 32 of the Manipur Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the state tax leviable ....