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    <title>Sale of old car</title>
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    <description>GST on sale of used motor vehicles by a business is taxable and must be discharged when a partnership sells a car to an unregistered person. Input tax credit on purchase of a motor vehicle is generally not admissible, so ITC on acquisition of a new car is ordinarily unavailable. An IGST notification treats old cars as taxable on the written down value minus sale value, producing concerns of double taxation where ITC has been disallowed.</description>
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    <pubDate>Mon, 02 Apr 2018 17:44:48 +0530</pubDate>
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      <description>GST on sale of used motor vehicles by a business is taxable and must be discharged when a partnership sells a car to an unregistered person. Input tax credit on purchase of a motor vehicle is generally not admissible, so ITC on acquisition of a new car is ordinarily unavailable. An IGST notification treats old cars as taxable on the written down value minus sale value, producing concerns of double taxation where ITC has been disallowed.</description>
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      <law>GST</law>
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