Exempts intra-State supplies of second hand goods.

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..... EXCISE AND TAXATION DEPARTMENT NOTIFICATION NO. 10/2017-STATE TAX (RATE) Shimla-171002, the 30th June, 2017 No.EXN-F(10)-14/2017-Loose.- In exercise of the powers conferred under sub- .....

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..... cond hand goods and who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Himachal Pradesh Goods and Services tax Rules, .....

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