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HomeGSTGST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict...

GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR

GST

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By Mariya Paliwala
GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR

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The Karnataka Authority for Advance Ruling (AAR) has held that while the “margin scheme” is not explicitly defined under the GST law, taxation based on margin can be applied subject to strict compliance with prescribed conditions.  The bench of Kalyanam Rajesh Rama Rao and Sivakumar S Itagi has observed that second-hand motor vehicles fall under…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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