Dossier of Second Hand Goods/Used Goods

Value of used goods shall be difference of purchase and sale value provided no ITC was availed on purchase of such goods. — [Rule 32(5)].

 Reference Case: Safset Agencies Pvt. Ltd. (AAR-Maharashtra).

 Press Release dt. 15.07.2017 Regarding Old and used Bottles.

 Sale of old and used Motor Vehicles on or after 25.01.2018 — NN-8/2018-CTR & NN-1/2018-Comp. Cess (Rate).

 Compensation Cess Rate — NN-01/2017-Comp. Cess (Rate) & NN-01/2018-Comp. Cess (Rate).

 Sale of Motor Vehicles after 13.10.2017 — NN-37/2017-CTR, NN-38/2017-IT (Rate) & NN-07/2017-Comp. Cess (Rate).

Exemption notification on supplies of second hand goods — NN-10/2017-CTR & NN-04/2017-Comp. Cess (Rate).