TaxTMI 
TaxTMI 
Sir
I m exchange my old car with new car to dealer. Dealer has charged GST on full sale price of new car. But i am not issuing any sale invoice for exchange of my old car. Whether i am liable to pay GST. I am registered under GST.
GST on sale of car
25 Feb 2020 
3 Replies 
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Supply: Private exchange of a used car is generally not a taxable supply; dealer may charge GST on new car.
An individual exchanging a personal used car with a dealer ordinarily does not make a taxable Supply because the sale is outside the course of business; the dealer's charging of GST on the full invoiced price of the new car reflects the dealer's taxable supply and, absent business-related facts, the private owner is not required to charge GST on the exchange. (AI Summary)
An individual exchanging a personal used car with a dealer ordinarily does not make a taxable Supply because the sale is outside the course of business; the dealer's charging of GST on the full invoiced price of the new car reflects the dealer's taxable supply and, absent business-related facts, the private owner is not required to charge GST on the exchange. (AI Summary)