TaxTMI 
TaxTMI 
2021 (9) TMI 569
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....of Scrap and Used vehicles from unregistered dealers? 2. Revenue's Submission: The Commissionerate of CGST Rajkot submitted as follows : (1) Questions raised in the application are neither pending nor decided in any proceedings in the case of the applicant under any of the provisions of the CGST Act, 2017 by their office. (2) As per the provisions of Section 9(3) of the CGST Act, 2017, Notification No.04/2017-CT(R) dated 28-6-17 was issued for supply of goods, on which tax shall be paid on reverse charge basis by the recipient. The said Notification was further amended vide Notification No.36/2017-CT(R) dated 13-10-17, wherein, for the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, the regist....
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....ated 13-10-17. However, if the registered person receives/purchases the scrap/used vehicle from unregistered dealers, then the recipient is not liable to pay tax, as it is not covered under specific categories of goods/services mentioned in Notification No.07/2019-Central Tax(Rate) dated 29-3-19. (b) As regards the second question, the recipient is not liable to pay GST under reverse charge with respect to purchase of goods viz. scrap and used vehicles from unregistered dealers and therefore exemption limit for such purchase does not arise. 3. Personal Hearing: Shri Shabbir Motiwala, Consultant, appeared for the hearing on 17-06-21 (Video conferencing) and reiterated the contents of the application. 4. FINDINGS: 4.1 At the outset we w....
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....tered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both. Notification No.08/2017-Central Tax(Rate) dated 28-6-17 exempts intraState supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the CGST Act, 2017 (12 of 2017) provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are ....