Ans:
Via notification No. 04/2017 of Compensation Cess (Rate) dated 20-07-2017, the levy of cess has been exempted on intra-State procurement of second-hand goods from an unregistered supplier by a registered person dealing in buying and selling of second-hand goods. Provided, they must pay the Cess on the margin basis of computation as per Rule 32(5) of the CGST Rules, 2017.