Second-Hand Goods GST: Value of Supply Based on Price Difference Per Rule 32(5) if No ITC Claimed.

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....Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of supply shall be the difference between the selling price and the purchase price and tax liability will have to be discharged accordingly....