Exemption of intra-State supplies of second hand goods received by a registered person

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....ENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No. 10/2017-State Tax (Rate) Date: 30.06.2017 In exercise of the powers conferred by sub-....

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.... of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Sikkim Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of t....