Gst on sale of old tyres by gta

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The GTA sales are all on reverse charge basis where the recipient pays GST on RCM basis. 

The GTA had sold off old tyres for Rs.8000/- in 2017-18. Should GST have been charged on that? At what rate? Can I make the payment now while filing GSTR9 and 9C?

Thank you.

Replies (2)
GTA sales old tyres only when they add old tyres hsn in registration certificate.

Yes, GTA is liable to pay GST on sale of old tyre on forward charge. HSN 4004 , GST @ 5%


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