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Press Release No. 79 - Central Tax (Rate)

❱ Applicability of margin scheme under GST on old & used bottles.
  
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Doubts have been raised regarding the applicability of the Margin Scheme under GST for dealers in second hand goods in general and for dealers in old and used empty bottles in particular. Rule 32(5) of the Central Goods and Services Tax (CGST) Rules, 2017 provides that where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used.......

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