Yes, GST is applicable on the sale of second-hand motor vehicles; it is not exempt. The calculation method depends on whether the vehicle was purchased and sold under the GST regime and if Input Tax Credit (ITC) was claimed. Generally, GST is applied to the profit margin (sale price minus purchase price) if ITC is not claimed or if the vehicle was under a VAT regime. If ITC was claimed under the GST regime, GST is calculated on the transaction value. Rates of 12% or 18% apply based on the vehicle's engine capacity and dimensions.
Yes Sir GST is applicable on Sale of Second Hand Motor Vehicles. It is a SUPPLY. You can refer Notification No. 8/2018 - Central Tax ( Rate ), dated 25th January 2018 for the GST Rates which are applicable on sale of second hand cars.