Sales of second hand trucks

Does a GTA agency had to pay GST on sales of second hand commercial trucks  in which no input / cenvat credit was claimed at the time of purchase


Sale of 2nd hand trucks is supply of goods and the supply is for consideration and in the course of business or in furtherance of business. The GST is chargeable irrespective of the fact that no ITC was availed at the time of purchase. The GST law does not provide for any exemption on this count.