Notification No. 10/2017 - Central Tax (Rate) dated 28-06-2017 [Second hand goods received by RP from URP u/s 9(4) wholly exempt]

Notification No. 10/2017-Central Tax (Rate) dt. 28-06-2017

In exercise of the powers conferred by section 11(1) of the CGST Act, 2017,

Second hand goods received by RP from URP u/s 9(4) wholly exempt from CGST with conditions

the Central 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 central tax on the value of outward supply of such second hand goods as determined u/sr 32(5) of the CGST Rules, 2017, from any supplier, who is not registered,

from the whole of the central tax leviable thereon u/ss 9(4) of the CGST Act, 2017.


2. This notification shall come into force with effect from the 1st day of July, 2017.

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