Supply of used and seized goods by government bodies to registered persons clarified under GST amendment. The notification amendment inserts a serial entry specifying that supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap by Central Government, State Government, Union territory or local authorities to any registered person are covered under the notification for GST regulatory purposes.
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.
Supply of used and seized goods by government bodies to registered persons clarified under GST amendment.
The notification amendment inserts a serial entry specifying that supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap by Central Government, State Government, Union territory or local authorities to any registered person are covered under the notification for GST regulatory purposes.
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