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of <h1>Selling a car to a dealer for personal use isn't a supply under Model GST Law; no business activity involved.</h1> An individual selling a car to a dealer after using it for personal purposes does not constitute a supply under the Model GST Law (MGL). This is because the sale is not conducted as part of a business activity or in furtherance of business. Additionally, the individual did not receive any input tax credit when purchasing the car, as it was intended for non-business use.
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