Cess on old cars

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Whether cess is applicable on sale of old vehicles in a auction
Replies (4)

GST rate on used medium, large cars and SUVs was slashed from 28% to 18%, while the same on small cars and motor vehicles was reduced from 28% to 12%. Cess on both these categories of used cars was removed in its 25th meeting on January 18, 2018 by GST Council.

Thanks, whether these rates will be applicable on govt vehicle sold in public auction conducted by District administration
As per Notification 8/2018 CT (r)

Vehicle of Vat Regime Sold in GST Regime :
GST is applicable on Profit Margin (Sale-Puchase )

Vehicle Purchased & Sold in GST Regime :

If ITC claim , then GST is on transaction Value
If ITC is not claim , then GST is on Profit Margin (Sale - Purchase)

GST Rate 12 % & 18% is applicable as per CC engine of vehicle mentioned in Notification.

More then 1500 CC , leanth exceeding 4000 MM, GST is 18%

Else ,.. 12%

Yes cess is also applicable if GST is paid on transaction value . for details kindly refer the above said notification
Thanks a lot


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