Lead Acid Batteries Classified as Second-Hand Goods, Eligible for Margin Scheme u/r 32(5) CGST Rules 2017.

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....GST on Second hand goods - used lead acid batteries qualify to be second hand goods - Applicant dealer is entitled to operate under Margin Scheme under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 - Equally applicable to inter-state supplies.....