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    <title>Sale of used Electric vehicle - Ntfn: 8/2018 -Central Tax (Rate)</title>
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    <description>The margin-scheme exemption taxes the supplier&#039;s margin at the rate applicable to goods in the schedule covered by that provision, but electrically operated vehicles fall under a lower-rate schedule; therefore the margin scheme provision may not apply and tax should be charged on the total consideration at the scheduled lower rate for electrically operated vehicles rather than on the margin.</description>
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      <description>The margin-scheme exemption taxes the supplier&#039;s margin at the rate applicable to goods in the schedule covered by that provision, but electrically operated vehicles fall under a lower-rate schedule; therefore the margin scheme provision may not apply and tax should be charged on the total consideration at the scheduled lower rate for electrically operated vehicles rather than on the margin.</description>
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