SALE OF USED MOTOR CAR

[SURYAKANT MITHBAVKAR]

We have to sale our used motor car please let us know rate of GST applicable for .

Regarding Cess whether it is applicable for used car sale.

[KASTURI SETHI]

Read reply to Issue ID No.112875 dated 26.9.2017.

[SURYAKANT MITHBAVKAR]

Thanks

Regarding cess whether is it applicable for used car sale.

[Rajagopalan Ranganathan]

Sir,

If the motor car was purchased prior to 1.7.2017 then you have to pay 65% of gst + Cess as per the decision of GST Council in its 22nd Meeting held on the 6th October, 2017. However you have await necessary Notifications to be issued by the Government.

[KASTURI SETHI]

Cess is applicable. Also support the views of Sh.Ranganathan, Sir

[RAJA SWAMINATHAN]

I wish to add sale of used cars between individuals or by individual to a firm won’t be treated as taxable transaction under GST. The tax will apply only on cars sold by registered vendors

[Himansu Sekhar]

Cess is also applicable

AI Summary

GST liability on used cars: tax and cess apply where sale is by registered dealers; private sales generally nontaxable. GST liability and cess apply to sales of used motor cars when supplied by registered vendors; private sales between unregistered individuals are not taxable supplies under GST.