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TMI Blog2022 (5) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... ] has held that Paintings classifiable under Heading 9701 and the applicant was liable to pay GST of 12%. In the said case also, as in the present case, the applicant was dealing amongst other goods, in second hand paintings and it was also held that the provisions of Rule 32 (5) of the CGST Rules were applicable to the applicant in respect of second hand goods. Since in the instant case also the applicant is dealing only in second hand paintings i.e. applicant is buying second hand paintings and selling the same on their website to the highest bidder and no input tax credit is being availed on the purchases of such 'Paintings', therefore the Provisions of Rule 32(5) of CGST Rules will be applicable in the instant case also. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant, registered under GST Act vide GSTN 27AAHCS0308R1ZZ, procure 'Paintings' on approval basis from unregistered and registered persons and sells the same by auction to the highest bidder. 2.2 Applicant displays the 'Paintings' on its website and conducts a sale thereof by way of online auction, to highest bidder. Assumption of the applicant is that its suppliers have brought the 'Paintings' second hand or used, and then offered for sale to applicant. Thereof, for determination of the liability to pay tax on the sale of second hand or used 'Paintings' the Applicant can apply Rule 32(5) of CGST MSGST Rules, 2017 and pay tax on difference between selling price and purchase price as prescribed by the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the subject application. Jurisdictional officer Shri. Chandrashekhar Thakur, Deputy Commissioner, MUM-VAT-E-647, LTU-04 was also present. The jurisdictional officer was directed to file written submission within a weeks' time. 4.2 The application was admitted and called for final e-hearing on 26.04.2022. The Authorized representative of the applicant, Shri. Deepak Bapat, Learned Advocate was present. The Jurisdictional officer, Shri. Chandrashekhar Thakur, DC, MUM-VAT-E-647, LTU-04 was also present. The jurisdictional officer was once again directed to file written submission within two days. We heard both the sides. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the matter, documents on record and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 06. In view of the above discussions, we pass an order as under: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) For reasons as discussed in the body of the order, the questions are answered thus - Question 1:- Classification of second hand or used 'Paintings' [Section 97(2) (a)] Answer : - The 'Paintings are classifiable under Heading 9701 of the GST Tariff. Question 2:- Whether for determination of the liability to pay tax on the sale of second hand or used 'Paintings', the applicant can apply Rule 32(5) of CGST MGST Rules, 2017 ? Answer : - Answered in the affirmative. The provisions of Rule 32(5) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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