Supply of used and seized goods specified as supply from government bodies to registered persons under state GST rate notification The notification inserts a new entry classifying used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as supplies where the supplier is the Central Government, State Government, Union Territory or a local authority and the recipient is any registered person, thereby amending the state tax rate schedule under section 9(3) of the Arunachal Pradesh GST Act.
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Provisions expressly mentioned in the judgment/order text.
Supply of used and seized goods specified as supply from government bodies to registered persons under state GST rate notification
The notification inserts a new entry classifying used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as supplies where the supplier is the Central Government, State Government, Union Territory or a local authority and the recipient is any registered person, thereby amending the state tax rate schedule under section 9(3) of the Arunachal Pradesh GST Act.
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