Supply of used and seized goods: government bodies as suppliers to registered persons now specified in GST notification. An amendment adds an entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, designating suppliers as Central Government, State Government, Union territory or local authority and recipients as any registered person for the purposes of the State Tax (Rate) notification.
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: government bodies as suppliers to registered persons now specified in GST notification.
An amendment adds an entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, designating suppliers as Central Government, State Government, Union territory or local authority and recipients as any registered person for the purposes of the State Tax (Rate) notification.
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