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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Classification of second hand goods - value of supply - GST Rate ...

Case Laws     GST

June 18, 2019

Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of supply shall be the difference between the selling price and the purchase price and tax liability will have to be discharged accordingly

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