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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

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

New Delhi, the 28th June, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), 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 under sub-rule (5) of
rule 32 of the Central Goods and Services tax Rules, 2017, from any supplier, who is not
registered, from the whole of the central tax leviable thereon under sub-section (4) of section
9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

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

[F.No.354/117/2017-TRU]




(Mohit Tewari)
Under Secretary to the Government of India
notifications no 10 2017 central tax rate | iKargos