Exempttion intra-State supplies of second hand goods. - 10/2017-State Tax (Rate) - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT Notification No. 10/2017-State Tax (Rate) Delhi, the 30th June, 2017 F. No. 3(15)/Fin(Rev-I)/2017-18/DS-VI/360.- In exercise of the powers conferred by sub-section (1) of section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 Delhi Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) . 2. This notification shall come into force with effect from the 1st day of July, 2017. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, S. K. GUPTA, Dy. Secy.-VI (Finance)