D Vat on Sale of Pre Used Motor Car

[Chitresh Gupta]

Dear Sir,

 

Whether sale of pre used motor car is liable to Vat in Delhi ?  if yes, under which section or rule or schedule and at what rate?

 

Regards

AI Summary

VAT Applies to Used Car Sales by Dealers, Not Individuals; Dealer Definitions in Section 2 of Delhi VAT Regulations. A query was raised about the applicability of VAT on the sale of pre-used motor cars in Delhi. The response clarified that VAT is applicable if the car is sold by a dealer. However, if the seller is not a dealer, VAT cannot be levied. The definition of a dealer and casual dealer can be found in Section 2 of the Delhi VAT regulations.