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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Margin scheme for second hand goods: GST applies on the margin when no input tax credit is claimed, altering valuation and reverse charge obligations.</h1> A margin scheme permits registered dealers in second hand goods to pay GST on the difference between selling and purchase price where no input tax credit is claimed; negative margins are ignored and minor processing costs that increase value are included. If ITC is availed, normal valuation applies. Notification relief exempts certain intra state acquisitions and relieves dealers purchasing from unregistered persons from reverse charge. Repossession valuation differs depending on whether the defaulting borrower is registered. Conversion of goods into a different form may bar use of the margin scheme.

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