GST Applicability

As per Rule 32(5) of the CGST Rules, 2017, 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 where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored

So if your aggregate turnover exceeds as prescribed in section 22 of CGST Act , you are required to obtain Registration.

The HSN Code will be the same the goods(car) you are dealing.

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