Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding exemption on supplies of second hand goods received by a registered person dealing in second hand goods - F.12(56)FD/Tax/2017-Pt-I-48 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) , the State Government, 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 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 as determined under sub-rule (5) of rule 32 of the Rajasthan Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the State tax leviabie thereon under sub-section (4) of section 9 of the Rajasthan Good and Services Tax Act, 2017 (Act No. 9 of 2017) . This notification shall come into force with effect from the 1 st day of July, 2017. [No. F.12(56)FD/Tax/2017-Pt.I-48] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government