{"id":269676,"date":"2022-07-06T16:00:08","date_gmt":"2022-07-06T10:30:08","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269676"},"modified":"2022-07-14T16:31:12","modified_gmt":"2022-07-14T11:01:12","slug":"authority-for-advance-ruling-determines-gst-to-be-charged-on-sale-of-a-car-by-company-after-using-it-for-business-purpose","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/06\/authority-for-advance-ruling-determines-gst-to-be-charged-on-sale-of-a-car-by-company-after-using-it-for-business-purpose\/","title":{"rendered":"Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Ahmedabad Authority for Advance Ruling<\/b>: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended supply on the sale of a car by a company after using it for business purposes.<\/p>\n<p style=\"font-weight: bold;\">Factual Background of the case<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The applicant purchased a new SUV (i.e., sports utility vehicle) for Rs. 80 Lakhs on 16-02-2018 for use in its business. It did not use GST Input Tax Credit at the time of purchase as it is restricted under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534751\">17(5)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">Central Goods and Services Tax Act, 2017<\/a> (CGST Act). The depreciation on the car was claimed under the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a>. The Applicant intends to sell the used car for Rs 55,00,000\/-. The written down value of the car as per books of accounts is Rs 47,00,000\/-.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">An application was filed by the applicant, under Section <a href=\"http:\/\/www.scconline.com\/DocumentLink\/8oAAMP81\">97(2)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\">CGST Act<\/a> before the Ahmedabad Authority for Advance Ruling to seek an Advance Ruling on the following:<\/p>\n<ul style=\"margin-left: 12.7mm;\">\n<li>At what rate of GST, the new car purchased by the company is sold after using it for business purposes, shall the GST be charged?<\/li>\n<li>Whether the value of the old and used car, sold by the company as mentioned above, can be taken as the value that represents the margin of the supplier, on the supply of such car, and whether the GST can be charged on such margin?<\/li>\n<li>The value that represents the margin of the supplier, on supply of such old and used goods\/Car will be inclusive of GST or exclusive?<\/li>\n<\/ul>\n<p style=\"font-weight: bold;\">Decision and Analysis<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The bench opined that concerning the submissions made on behalf of the applicant, the used car falls under the category of Serial No. 3 of the Notification 8\/2018- CT dated 25-01-2018.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">As per the notification, 9% CGST is payable on old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as SUVs including utility vehicles. According to the notification, an SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The relevant part of the notification which forms the subject matter of the case is as follows-<\/p>\n<p style=\"font-style: italic;\">Explanation- for the purpose of this notification &#8211;<\/p>\n<p style=\"text-indent: 18pt;\"><span style=\"font-style: italic;\">In case of a registered person who has claimed depreciation under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559777\">32<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income-Tax Act, 1961<\/a> (43 of 1961) on the said goods, the value that represents the margin of the supplier shall be the difference between the consideration received for supply of such goods and the depreciated value of such goods on the date of supply, and where the margin of such supply is negative, it shall be ignored.<\/span><\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Hence, the bench applied the abovementioned provisions and held that 18% (9% CGST and 9% SGST) GST shall be levied upon the difference between the consideration received for the supply of the car and the depreciated value of the car on the date of supply i.e., the value intended for supply.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Dishman Carbogen Amcis Ltd., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/YJBKlyGA\">2021 SCC OnLine Guj AAR-GST 19<\/a>, decided on 01-06-2022<\/span>]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ahmedabad Authority for Advance Ruling: Members Atul Mehta and Arun Richard, has held that 18% GST is payable on value for intended <\/p>\n","protected":false},"author":67011,"featured_media":236120,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[29698,43176,49013,6241,2592,50052,48482,50051,50050,37756],"class_list":["post-269676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cgst","tag-depreciation","tag-goods-and-service-tax","tag-gst","tag-Income_Tax","tag-sale-of-car","tag-sgst","tag-sports-utility-vehicles","tag-suv","tag-value"],"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>Authority for Advance Ruling determines GST to be charged on sale of a car by company after using it for business purpose | SCC Times<\/title>\n<meta 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(Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint Commissioner of Central Tax) addressed whether the input tax credit can be availed on the distribution of promotional products to distributors\/dealer's showrooms for the purpose of marketing the\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":283248,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates\/","url_meta":{"origin":269676,"position":2},"title":"KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder","author":"Editor","date":"February 6, 2023","format":false,"excerpt":"KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.","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":"Authority for Advance Ruling\u00a0","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-291.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":268864,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/22\/maharashtra-aar-no-gst-on-stipend-paid-to-trainees\/","url_meta":{"origin":269676,"position":3},"title":"Maharashtra AAR| No GST on &#8216;stipend&#8217; paid to trainees","author":"Editor","date":"June 22, 2022","format":false,"excerpt":"Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that the stipend amount is given to the trainees by the training institutes for the duration of their training is not a part of taxable value. Factual Background of\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":364899,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/28\/gujarat-appellate-aar-on-itc-claim-on-share-buyback-expenses\/","url_meta":{"origin":269676,"position":4},"title":"Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers &#038; Chemical&#8217;s shares","author":"Adyasha Mohanty","date":"October 28, 2025","format":false,"excerpt":"Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"ITC claim on share buyback expenses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":289868,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/17\/one-time-premium-received-on-allotment-of-completed-building-to-attract-18-percent-gst-legal-research-legal-news-updates\/","url_meta":{"origin":269676,"position":5},"title":"One time premium received on allotment of completed building to attract 18% GST: Gujarat AAR","author":"Apoorva","date":"April 17, 2023","format":false,"excerpt":"The Gujarat AAR said that the lease deed nowhere suggests that the consideration received by the applicant is related to construction of complex, building, civil structure or a part thereof. Thus, the question of this transaction falling within the ambit of Sl. No. 5(b), Schedule II, does not arise.","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":"Gujarat Authority for Advance Ruling","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269676","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\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=269676"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/269676\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/236120"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=269676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=269676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=269676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}