Does a GTA agency had to pay GST on sales of second hand commercial trucks in which no input / cenvat credit was claimed at the time of purchase
RAMESH KUMAR SINGLA
(PROFESSIONAL)
(1777 Points)
Replied 13 October 2017
Sale of 2nd hand trucks is supply of goods and the supply is for consideration and in the course of business or in furtherance of business. The GST is chargeable irrespective of the fact that no ITC was availed at the time of purchase. The GST law does not provide for any exemption on this count.