Supply of used and seized goods by government authorities now specified as supplies to registered recipients under GST rules. The notification amends an earlier GST notification by inserting Sl. No. 6 to specify that supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, when supplied by the Central Government, State Government, Union territory or a local authority, are supplies to any registered person, pursuant to powers under sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017.
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Supply of used and seized goods by government authorities now specified as supplies to registered recipients under GST rules.
The notification amends an earlier GST notification by inserting Sl. No. 6 to specify that supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, when supplied by the Central Government, State Government, Union territory or a local authority, are supplies to any registered person, pursuant to powers under sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017.
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