GST on second hand automobile dealers

You can apply normal valuation rules or you have option to value as per rule 6 which specifies vallu of supply shall be difference between selling price and purchase price. If value is negative, supply shall be ignored. valuation under rule will be possible only when bought out good are sold with out processing or after minor processing with out change in nature of goods.

if you are dealer in second hand cars then you have to pay gst on difference between selling and purchase price. at the rate applicable on new car of same category.

as the gst rate on new and second hand product is same.