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    <title>Sale of Used Car whether Tax to be calculated on Margin only for the Second Hand Goods Dealers not for others?</title>
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    <description>Whether GST on sale of a used motor vehicle is computed on the margin or on full consideration turns on whether the general margin valuation rule is limited to dealers in second hand goods or whether the motor vehicle notification independently allows any registered person selling specified used vehicles to pay tax on the margin; advance rulings generally restrict the margin method to those in the business of dealing in second hand goods, while some contend the notification grants a standalone concession to all registered sellers of notified vehicles.</description>
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      <description>Whether GST on sale of a used motor vehicle is computed on the margin or on full consideration turns on whether the general margin valuation rule is limited to dealers in second hand goods or whether the motor vehicle notification independently allows any registered person selling specified used vehicles to pay tax on the margin; advance rulings generally restrict the margin method to those in the business of dealing in second hand goods, while some contend the notification grants a standalone concession to all registered sellers of notified vehicles.</description>
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