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Clarification related to rule under GST

Krishnamurthy Subramanikrishnamurthy subramani Staff asked 10 months ago
  1. We are trading old used old empty bottles. in the state of tamilnadu and other states. We are purchaseing the old used empty bottles from unregistered dealers. As per sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 exempts intra-state supplies of second hand goods received by a regisatered dealers dealing in buying and selling of second hand goods and who pays the central tax on the value of the central goods and services tax rules, 2017 from any supplier, who pays the central tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the central goods and services tax rules,2017 from any supplier who is not registered, form the whole of the central tax leviable thereon under sub-section (4) of section 9 of the central goods and services tax act, 2017. We would like to know two things one is whether this rule is applicable to state goods and services act and the second is the sub-rule (5) of rule 32 of the central goods and services tax rules 2017 if we purchase of second hand used empty bottle from a registered dealers and who is purchased the used empty bottles from unregistered and sold the bottles to us and who collected the central and state tax on the value of outward supply of such second hand bottles as determined under sub-rule (5) of rule 32 of the central goods and services tax rules, 2017.