https://www.taxtmi.com/circulars?id=60321 Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities to unregistered persons is taxable and requires the supplying department to register and pay GST; reverse charge applies where the recipient is registered. Penalty under section 73(11) arises only on invocation of section 73; late filing with payment of tax and interest does not attract that penalty though general penalty provisions may apply. TCS is includible in taxable value and TDS applies only to government-controlled authorities with majority participation. Owner of goods is the consignor or consignee if documents accompany consignment, otherwise the proper officer decides. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 25 Mar 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60321 Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities to unregistered persons is taxable and requires the supplying department to register and pay GST; reverse charge applies where the recipient is registered. Penalty under section 73(11) arises only on invocation of section 73; late filing with payment of tax and interest does not attract that penalty though general penalty provisions may apply. TCS is includible in taxable value and TDS applies only to government-controlled authorities with majority participation. Owner of goods is the consignor or consignee if documents accompany consignment, otherwise the proper officer decides. Circulars GST - States Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60321