Reverse charge on government supplies of used and scrap goods makes registered recipients liable for GST. The amendment inserts a reverse charge entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, with the notification declared effective from the stated retrospective commencement date.
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.
Reverse charge on government supplies of used and scrap goods makes registered recipients liable for GST.
The amendment inserts a reverse charge entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, with the notification declared effective from the stated retrospective commencement date.
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