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Supply of used and seized goods: notification adds government-to-registered-person supplies under a tariff entry, altering GST treatment. The notification inserts Sl. No. 6 covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person; the amendment is effective from 13 October 2017.
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Supply of used and seized goods: notification adds government-to-registered-person supplies under a tariff entry, altering GST treatment.
The notification inserts Sl. No. 6 covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap under any tariff chapter, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person; the amendment is effective from 13 October 2017.
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