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Issue ID: 113020
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SALE OF USED MOTOR CAR

Date 08 Nov 2017
Replies 2 Replies
Views 1727 Views
GST on used motor cars: applicability and rate clarification sought; guidance points to a leasing-rate notification and scope.
Query whether Goods and Services Tax applies to sale of a used motor car purchased before 1 July 2017, with an asserted industry practice of charging 65% of GST plus cess; respondents point to a notification on leasing of motor vehicles and advise careful reading of that notification's scope before applying its rates to used car sales. (AI Summary)

As per GST Council 22nd Meeting held on the 6th October 2017, If the motor car was purchased prior to 01.07.17 then we have to pay 65% of gst + cess .

Any notification is issue.

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Replied on Nov 8, 2017
1.

Pl. see last para. May be helpful to you

CGST rates on leasing of Motor Vehicles notified

[Notification No. 37/2017-C.T. (Rate), dated 13-10-2017]

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Replied on Nov 8, 2017
2.

Also carefully read the subject of the Notification.

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