Classification of used vehicles and waste under GST table entry alters applicability for government bodies and registered persons. Amendment inserts a new table entry classifying 'used vehicles, seized and confiscated goods, old and used goods, waste and scrap' under 'Any Chapter,' specifying applicability to central, state, union territory or local authorities and to any registered person, thereby modifying the scope of the earlier notification under the provincial GST framework.
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.
Classification of used vehicles and waste under GST table entry alters applicability for government bodies and registered persons.
Amendment inserts a new table entry classifying "used vehicles, seized and confiscated goods, old and used goods, waste and scrap" under "Any Chapter," specifying applicability to central, state, union territory or local authorities and to any registered person, thereby modifying the scope of the earlier notification under the provincial GST framework.
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