{"id":254805,"date":"2021-09-28T13:00:44","date_gmt":"2021-09-28T07:30:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=254805"},"modified":"2021-09-28T11:59:19","modified_gmt":"2021-09-28T06:29:19","slug":"composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority\/","title":{"rendered":"If Composition Dealer purchases Scrap\/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Gujarat Authority for Advance Ruling, GST: <\/strong>Addressing the matter with regard to purchase of scrap\/used vehicles by composition dealer from unregistered dealer, Division Bench of Sanjay Saxena and Arun Richard (Members) held that, in the said circumstance, no Reverse Charge Mechanism liability will be there.<\/p>\n<p style=\"text-align: justify;\">Applicant sought Advance Ruling on the following questions:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Can Composition Dealer Purchase Scrap\/Used vehicles from Unregistered Dealers? RCM on these purchases applicable or not?<\/li>\n<li>Any Reverse Charge Mechanism exemption limit amount from purchase of Scrap and used vehicles from unregistered dealers?<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">Findings<\/span><\/h3>\n<p style=\"text-align: justify;\">Bench stated that in view of Section 9(3) of the CGST Act, Government may specify the categories of supply of goods or service or both on which the tax shall be paid on reverse charge mechanism by the recipient.<\/p>\n<p style=\"text-align: justify;\">Vide Section 9(4) of the CGST Act, Government may specify a class of registered persons who shall, in respect of supply of specified categories goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both.<\/p>\n<p style=\"text-align: justify;\">Notification No.7\/2019-Central Tax (Rate) dated 29-3-19 notifies that the specified registered persons shall, in respect of supply of goods or services or both, received from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services or both. However, subject goods are not notified vide said Notification 7\/2019-CT(R).<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">Ruling<\/span><\/h3>\n<p style=\"text-align: justify;\">Composition Dealer purchasing Scrap\/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union Territory or a local authority are liable to pay tax on RCM basis.<\/p>\n<p style=\"text-align: justify;\">No RCM tax liability for purchase of subject goods from unregistered dealers.[Ahmedraza Abdulwahid Munshi (Nadim Scrap), In Re., GUJ\/GAAR\/R\/18\/2021, decided on 30-06-2021]<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong>Advocate before the AAR:<\/strong><\/p>\n<p style=\"text-align: justify;\">For the applicant: Shabbir Motiwala, Consultant<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat Authority for Advance Ruling, GST: Addressing the matter with regard to purchase of scrap\/used vehicles by composition dealer from unregistered dealer, <\/p>\n","protected":false},"author":8808,"featured_media":218013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[20201,29698,47251,6241,47253,29785,47252,47254,47255],"class_list":["post-254805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-central-government","tag-cgst","tag-composition-dealer","tag-gst","tag-gujarat-authority-for-advance-ruling","tag-law","tag-rcm","tag-scrap","tag-used-vehicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>If Composition Dealer purchases Scrap\/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains | SCC Times<\/title>\n<meta name=\"description\" content=\"Addressing the matter with regard to purchase of scrap\/used vehicles by composition dealer from unregistered dealer, Division Bench of Sanjay Saxena and Arun Richard (Members) held that, in the said circumstance, no Reverse Charge Mechanism liability will be there.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"If Composition Dealer purchases Scrap\/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? Guj AAR explains\" \/>\n<meta property=\"og:description\" content=\"Addressing the matter with regard to purchase of scrap\/used vehicles by composition dealer from unregistered dealer, Division Bench of Sanjay Saxena and Arun Richard (Members) held that, in the said circumstance, no Reverse Charge Mechanism liability will be there.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-28T07:30:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/composition-dealer-purchases-scrap-used-vehicles-from-centre-state-ut-or-local-authority\/\",\"name\":\"If Composition Dealer purchases Scrap\/Used Vehicles from Centre, State, UT or Local authority, will dealer be liable to pay GST on RCM basis? 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Factual Background of the case The applicant purchased a new SUV (i.e.,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":236101,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/22\/wb-aar-will-an-e-rickshaw-without-battery-packs-attract-28-gst-advance-authority-explains\/","url_meta":{"origin":254805,"position":3},"title":"WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains","author":"Bhumika Indulia","date":"September 22, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST, addressed the question with regard to classification of a three-wheeler battery operated vehicle. In the present application, the applicant is a manufacturer of \"three-wheeled\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275648,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/15\/gujarat-authority-for-advance-ruling-combined-wire-rope-goods-and-services-tax-central-tax-rate-income-tax-rate-fishing-vessel-legal-research-legal-news\/","url_meta":{"origin":254805,"position":4},"title":"Gujarat Authority for Advance Ruling| \u2018Combined Wire Rope\u2019 not a part of the fishing vessel, thus, not eligible for GST at 5 percent","author":"Editor","date":"October 15, 2022","format":false,"excerpt":"\u00a0 \u00a0 Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services Tax (GST) rate of 5 percent under entry No. 252 of Schedule 1 of Notification No. 1\/2017 of Central Tax Rate and a corresponding notification issued by Gujarat\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275473,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/12\/gujarat-authority-for-advance-ruling-kirloskar-power-sprayer-harmonized-system-of-nomenclature-gst-central-board-of-indirect-taxes-and-customs-mechanical-sprayer-legal-research-legal-news\/","url_meta":{"origin":254805,"position":5},"title":"What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers","author":"Editor","date":"October 12, 2022","format":false,"excerpt":"Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of Nomenclature (HSN) and Goods and Services Tax (GST) rate of Kirloskar power sprayer, the two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that the 8-digit HSN\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/254805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=254805"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/254805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/218013"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=254805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=254805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=254805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}