https://www.taxtmi.com/caselaws?id=376820 The ruling determined that the used lead acid batteries qualify as 'second hand goods', allowing the applicant to operate under the Margin Scheme for these batteries. No advance ruling was provided on the classification of tax on outward supply in GSTR-3B. The Margin Scheme under Rule 32(5) of the CGST Rules applies to both intra-state and inter-state supplies, permitting the applicant to make inter-state supplies of used lead acid batteries under the Margin Scheme. en-us Fri, 15 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376820 The ruling determined that the used lead acid batteries qualify as 'second hand goods', allowing the applicant to operate under the Margin Scheme for these batteries. No advance ruling was provided on the classification of tax on outward supply in GSTR-3B. The Margin Scheme under Rule 32(5) of the CGST Rules applies to both intra-state and inter-state supplies, permitting the applicant to make inter-state supplies of used lead acid batteries under the Margin Scheme. Case-Laws GST Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376820