Exemption for dealers operating under Margin Scheme notified intra-State supplies of second hand goods under section 11(1).

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....e, 2017 No. 10/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a ....