https://www.taxtmi.com/circulars?id=58855 Intra State and inter State supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities are taxable; supplies to registered persons attract reverse charge as per notifications, while supplies to unregistered persons require the supplying government department to obtain registration and pay GST subject to sections 22 and 24. Penalty under section 73(11) applies only when section 73 proceedings are initiated; delayed GSTR 3B filing with tax and interest paid does not ordinarily attract that penalty. Debit/credit notes under section 142(2) attract GST rates under the GST Acts. TCS under the Income Tax Act is not includible in GST valuation. Owner of goods for section 129(1) is the consignor or consignee if documents accompany the consignment; otherwise the proper officer will decide. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 09 Mar 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58855 Intra State and inter State supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities are taxable; supplies to registered persons attract reverse charge as per notifications, while supplies to unregistered persons require the supplying government department to obtain registration and pay GST subject to sections 22 and 24. Penalty under section 73(11) applies only when section 73 proceedings are initiated; delayed GSTR 3B filing with tax and interest paid does not ordinarily attract that penalty. Debit/credit notes under section 142(2) attract GST rates under the GST Acts. TCS under the Income Tax Act is not includible in GST valuation. Owner of goods for section 129(1) is the consignor or consignee if documents accompany the consignment; otherwise the proper officer will decide. Circulars GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58855