Reverse charge mechanism shifts tax liability to registered recipients for supplies from unregistered sellers, altering used goods compliance.
GST applies to sales of second hand movable property because goods and supply under the statute include pre owned items; registered recipients must pay tax under the Reverse Charge Mechanism when sourcing from unregistered suppliers, while purchases from non business individuals are outside reverse charge. Where a dealer in used goods has not claimed input tax credit on acquisition, Rule 6(5) permits valuation by margin (selling price minus purchase price), subject to conditions that preserve the nature of goods and bar credited or reverse charged acquisitions from this relief. (AI Summary)