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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 08 JULY, 2026

Here’s the Tax Law Daily Bulletin for July 08, 2026.GSTDGGI TO SUPPLY SEIZED DOCUMENTS...

Royalty Not Addable to Customs Value Unless It Is a Condition of Sale: CESTAT 

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Electricity Reimbursements Not Taxable: CESTAT Quashes Service Tax Demand on Back-to-Back Sub-Leasing

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Leasing Of Machinery Involving Transfer Of Possession And Effective Control Does Not Attract Service Tax: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, has held that leasing...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 08 JULY, 2026

Here’s the Tax Law Daily Bulletin for July 08, 2026.GSTDGGI TO SUPPLY SEIZED DOCUMENTS...

Royalty Not Addable to Customs Value Unless It Is a Condition of Sale: CESTAT 

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Electricity Reimbursements Not Taxable: CESTAT Quashes Service Tax Demand on Back-to-Back Sub-Leasing

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...