Exempts intra-State supplies of second hand goods.

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..... tion No. 10/2017-State Tax (Rate) S.O. 83, dated the 29th June 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (Bihar .....

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..... b-rule (5) of rule 32 of the Bihar 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 o .....

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