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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Purchase Scrap/Used vehicles from Unregistered Dealers by ...

GST

September 13, 2021

Purchase Scrap/Used vehicles from Unregistered Dealers by Composition dealer - Reverse Charge Mechanism - Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis. - There is no RCM tax liability for purchase of subject goods from unregistered dealers. - AAR

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