Exemption intra-State supplies of second hand goods 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.

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..... d goods.
10/2017-State Tax (Rate) Dated:- 30-6-2017 Gujarat SGST
GST - States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 10/2 .....

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..... second hand goods received by 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 .....

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