In case ITC/credit/ CENVAT has been availed sale will not be covered under Margin scheme. Normal valuation & GST rate will be applicable. In case of vehicle covered under margin scheme the same value shall be applicable in view of proviso to Section 8(2) of the Compensation Act read with Section 15(5) of CGST Act. Negative margin to ignored means you can not claim refund and also not to
if it is purchase in vat regime then on 65% of transaction value gst is to be charged
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