B2C Tax Invoice Of Refurbished mobile

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Asif Ali (Querist)
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07 January 2023 TAX INVOICE ORIGINAL FOR RECIPIENT
MALIK COMMUNICATION

Deals In : New Handsets, New Connection, All Mobile Accessories, Mobile Repair & Mobile Recharge Etc.

GSTIN No. : INVOICE No. : 6
STATE : DELHI Code: 07 DATE : 10-Nov-2022

Details of Receiver (Billed to) Details of Consignee (Shipped to)
Name : Zaid Name : Zaid
Address : Delhi Address : Delhi

State : Delhi State Code : 0 7 State : Delhi State Code : 0 7
GSTIN : NA GSTIN : NA

S.No. HSN Code: 8517 Rate Amount
Description UOM Qty.
1 I Phone 6 Plus (16 GB)-Refurbished Pc 1 6500 6,500.00
[IMEI/SERIAL NO: 353287072861160]
2 I Phone 7 (32 GB)-Refurbished Pc 1 7500 7,500.00
[IMEI/SERIAL NO: 359464081669199]
3 I Phone 8 (64 GB)-Refurbished Pc 1 10000 10,000.00
[IMEI/SERIAL NO: 356703081639154]
4 I Phone 7 (32 GB)-Refurbished Pc 1 7500 7,500.00
[IMEI/SERIAL NO: 355334081541249]
5 I Phone 6 (16 GB)-Refurbished Pc 1 3800 3,800.00
[IMEI/SERIAL NO: 355394072848508]
6 Oppo K10 5G (8,128 GB)-Refurbished Pc 1 12500 12,500.00
[IMEI/SERIAL NO: 860239068901357]
7 Realme C33 (64 GB)-Refurbished Pc 1 8500 8,500.00
[IMEI/SERIAL NO: 861775065023975]
Packaging -
Freight -
Exempted Value 55,410.00
Taxable Value 754.24
Name of Transport : CGST 9.% 67.88
Vehicle No. : Bilty\LR No. : SGST 9.% 67.88
eWay Bill No. : Freight To Pay : IGST 18.% -
Invoice Value : Rs. Fifty Six Thousand Three Hundred Only Grand Total 56,300.00
(in Word)

Terms & Condition For Malik Communication,
* interest @18% p.a. will be charged if payment is not made by due date
* Goods are despatch at buyer's risk
* Subject to Raipur jurisdiction Authorised Signatory

Dear Sir/Mam, My query is in this invoice of B2C nature- What will be the treatment of exempted value=55410, taxable value=754.24 and invoice value=56300 in gstr in B2C.
Please solve my query.
thanks in advance.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 January 2023 As Per Rule 32 Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and no ITC availed on such purchase Then the value of supply shall be Difference between the selling price and purchase Price

Exempt value is his purchase price.

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