Provisions of Exempted Intra-state supplies of Second hand goods - 517/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 517/2017/9(120)/XXVII(8)/2017 Dehradun Dated 29/06/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub section (1) of section 11 of the Uttarkhand Goods and Services Tax Act, 2017 (06 of 2017) , the Governor, on the recommendations of the Council is pleased to allow to exempt intra-state supplies of second hand goods by a supplier, who is not registered, to 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 Uttarkhand Goods and Services Tax Rules 2017, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the Uttarkhand Goods and Services Tax Act, 2017 (06 of 2017) 2. This notification shall come into force with effect from the 1 st day of July 2017. (Radha Raturi) Principal Secretary