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    <title>GST on Sale Used Car on which ITC was availed</title>
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    <description>GST on sale of a used car for which input tax credit was availed should be determined under the GST valuation rules by reference to the selling price rather than the difference in value method applicable where no ITC was taken; applicable GST classification determines the rate and relevant compensation cess notifications must be consulted for cess liability.</description>
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