https://www.taxtmi.com/caselaws?id=789288 Second-hand cars are treated as goods, and their value for GST purposes is determined on the margin basis under Rule 32(5) of the CGST Rules, 2017 read with Notification No. 8/2018-Central Tax (Rate), provided the prescribed conditions are met, including that no input tax credit has been availed and the goods are supplied as such or after only minor processing; negative margin is ignored. Motor vehicles sold for passenger transport are classifiable under Heading 8703, but the exact rate of tax depends on vehicle particulars such as engine capacity, length and fuel type, which were not sufficiently established on the material placed before the Authority. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789288 Second-hand cars are treated as goods, and their value for GST purposes is determined on the margin basis under Rule 32(5) of the CGST Rules, 2017 read with Notification No. 8/2018-Central Tax (Rate), provided the prescribed conditions are met, including that no input tax credit has been availed and the goods are supplied as such or after only minor processing; negative margin is ignored. Motor vehicles sold for passenger transport are classifiable under Heading 8703, but the exact rate of tax depends on vehicle particulars such as engine capacity, length and fuel type, which were not sufficiently established on the material placed before the Authority. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789288