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GST on Second Hand Goods

The transaction value holds significant importance under the Goods and Services Tax (GST) regime as the GST is imposed based on the transaction value. The provisions pertaining to transaction values are contained in section 15 of the CGST Act 2017. However, in the case of second-hand goods, where the goods have been previously taxed, are reintroduced into the supply chain, since the GST has already been levied ..... Read More

AAR-RAJASTHAN

Hitesh Gwalani