Applicability of GST rate with cess on Sale of Used cars

[MAHENDRABHAI DESAI]

Dear sir,

We would like to know the clarification on Applicability of GST rate with cess on Sale of Used cars owned by Director of the company and accounted in the books of Company.
pl . advise the above, with relevant amended notifications.

Thanks with regards.

[Ganeshan Kalyani]

GST is applicable @ 28% with cess.

Refer Issue Id 113103 for detailed discussion on the subkect.

[Nash Industries I Pvt Ltd]

Cess is payable.

AI Summary

GST on used cars attracts tariff plus cess when sold by a company from director-owned inventory. Sale of used motor vehicles owned by a company director and recorded in the company's books is subject to the highest applicable GST rate in the tariff and the applicable cess; the advisory responses confirm GST applies at the top rate and that cess is payable on the taxable value of such sales.