State tax rate amendment: supplies of used, seized or waste goods from government to registered persons specified for tax treatment. An amendment adds a tariff entry treating supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as taxable when supplied by Central/State/Union territory/local authorities to any registered person, clarifying their characterization and tax application under the Manipur GST 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.
State tax rate amendment: supplies of used, seized or waste goods from government to registered persons specified for tax treatment.
An amendment adds a tariff entry treating supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as taxable when supplied by Central/State/Union territory/local authorities to any registered person, clarifying their characterization and tax application under the Manipur GST rate notification.
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