TaxTMI 
TaxTMI 
Is there any notification to sale used vehicle at concessional rate of GST I.e. 65% of rate of GST applicable.
Sale of used vehicle under GST
12 Jan 2018 
1 Reply 
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Concessional GST on used vehicles applies where the seller did not claim input tax credit at purchase.
If the supplier is a registered person who purchased the motor vehicle prior to 1 July 2017 and did not avail input tax credit of central excise, VAT or other taxes on that vehicle, the sale of such used vehicles is taxable at 65% of the applicable GST rate (including compensation cess); this concessional rate applies for three years from 1 July 2017 to 30 June 2020 and is implemented by Notifications Nos. 37/2017 (Central/UT/IGST equivalents) and 7/2017 (Compensation Cess). (AI Summary)
If the supplier is a registered person who purchased the motor vehicle prior to 1 July 2017 and did not avail input tax credit of central excise, VAT or other taxes on that vehicle, the sale of such used vehicles is taxable at 65% of the applicable GST rate (including compensation cess); this concessional rate applies for three years from 1 July 2017 to 30 June 2020 and is implemented by Notifications Nos. 37/2017 (Central/UT/IGST equivalents) and 7/2017 (Compensation Cess). (AI Summary)