Supply of used goods: government transfers to registered persons classified under state GST tariff, affecting tax treatment. An amendment inserts a tariff entry specifying that the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by the Central Government, State Government, Union territory or a local authority to any registered person is covered within the State tax rate schedule, thereby defining the supplier and recipient categories for such supplies under the 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 goods: government transfers to registered persons classified under state GST tariff, affecting tax treatment.
An amendment inserts a tariff entry specifying that the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by the Central Government, State Government, Union territory or a local authority to any registered person is covered within the State tax rate schedule, thereby defining the supplier and recipient categories for such supplies under the notification.
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