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Supply of used and old goods to registered persons specified under GST, including seized and scrap items. An amendment inserts a new schedule entry classifying used vehicles, seized and confiscated goods, old and used goods, waste and scrap with tariff scope stated as 'Any Chapter', specifying suppliers as central, state, union territory or local authorities and recipients as any registered person, thereby documenting the supply pathway under the State 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.
Supply of used and old goods to registered persons specified under GST, including seized and scrap items.
An amendment inserts a new schedule entry classifying used vehicles, seized and confiscated goods, old and used goods, waste and scrap with tariff scope stated as "Any Chapter", specifying suppliers as central, state, union territory or local authorities and recipients as any registered person, thereby documenting the supply pathway under the State GST rate notification.
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