Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

GST on Second hand goods - used lead acid batteries qualify to ...

Case Laws     GST

March 16, 2019

GST on Second hand goods - used lead acid batteries qualify to be second hand goods - Applicant dealer is entitled to operate under Margin Scheme under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 - Equally applicable to inter-state supplies.

View Source

 


 

You may also like:

  1. Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

  2. Valuation - purchase of used / second-hand gold jewellery or ornaments - the term ‘second hand’ does not hold any meaning when it comes to items such as gold, land,...

  3. The case involves the Advance Ruling Authority (AAR) determining the applicability of the Margin Scheme u/r 32(5) of the CGST Rules, 2017 to goods such as used Iron...

  4. Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore...

  5. Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of...

  6. Classification of goods and rates of GST - solar inverter - the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power...

  7. Benefit of Exemption - Manufacture of Tubular Plate Lead Acid Batteries for use in solar photovoltaic modules/ system - The Experts Opinions submitted by the Appellant...

  8. Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019,...

  9. GST Rates - HSN Code - Battery for mobile handsets falls under heading 8506 and attracts 28% GST.

  10. Import of Lead Acid Batteries - The appellant being the actual user and the lead batteries have been imported not for the purpose of sale, the condition of filing the...

  11. Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their...

  12. Rate of GST - supply of electrically operated vehicles without fitting of battery - An Electric Vehicle with battery pack uses electric motors and motor controllers...

  13. By virtue of para 2.17 of the hand book of procedures under Foreign Trade Policy, all second hand goods except second hand capital goods, are only restricted - Defective...

  14. Confiscation of the imported goods - used hand tools - "Capital Goods" or not as per para-9.12 of Foreign Trade Policy - appellant did not have licence to import such...

  15. CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

 

Quick Updates:Latest Updates