Gst rate for sale of second hand.

Originally posted by : Shivam RC
	Agree with Pankaj Sir's view...Notification No. 8/2018-CT(R) talks about Vehicles and not Crane...

Cranes fall under Chapter 87. 8705

Originally posted by : Pankaj Rawat
	Yes correct ...HSN code for Crane is 8705 & the HSN mentioned in Notification 8/2018 CT(r) for VEHICLE is 8703.Hence crane do not cover under said Notification .

Sir,

Sr. No. 4 of the Notification mention only Chapter 87 i.e., anything not covered by Sr. Nos. 1,2 and 3 is covered under Sr. No. 4. Notification cab be referred at: https://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-08-2018-cgst-rate-english.pdf;jsessionid=C9935B9E2FDE6ED577C310E2F21DA71C

Originally posted by : Pankaj Rawat
	dear AnshulKindly read Explanation also the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988)And Crane do not fall under Motor Vehicles Act

Sir,

The said explanation is applicable only for Sr. No. 1 and 2. Cranes will fall under Sr. No. 4 as you agreed on the HSN for the crane is 8705 which squarely covered by Sr. No. 4. 

Originally posted by : Pankaj Rawat
	DearIn S.no. 4All Old and used Vehicles other than those mentioned from s.no.1 to 3*But the explanation will remain same , means will be applicable to S.no.4 also

Sir,

If that would have been the intention, there was no need to give a separate explanation at Sr. No. 2 and 3. Also Sr. No. 4 specifically mentions that anything not falling in 1,2 and 3 will fall under Sr. No. 4.