if a transporter who has turnover of more than 5 Cr. and the client has not taken gst registration as gst is on RCM basis. Now he wants to sell one of the trucks, so Is he required to take GST registration for the sale of truck?
Yes he is required to grant Registration , if consideration for the sale truck is received. it's an supply u/s 7 of CGST Act .
As per the Defination of Aggregate Turnover u/s 2(6) of CGST will includes supply of GTA Services + Sale of Truck . and as per Section 22 of CGST Act need to obtain Registration
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