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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of GST on movement of Demo Car from one state to another - ...


GST Applies to Demo Car Transfers Over Rs. 50,000 Between States, Even Without Sale, per Rule 138(1.

June 14, 2023

Case Laws     GST     HC

Levy of GST on movement of Demo Car from one state to another - Movement of a goods exceeding the value of Rs.50,000/- - Failure to furnish mandatory information in Form-A GST, EWB-01 as per Rule 138(1) of GST Rules - Even is the supply is not sale or no financial consideration involved, the transactions is liable to GST - HC

 

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