Scrap Materials Excluded from Margin Scheme, Not Classified as Second-Hand Goods under GST: Rajasthan AAAR

In re Hitesh Gwalani (M/s Baba Supplier) (GST AAAR Rajasthan) The Rajasthan Appellate Authority for Advance Ruling (GST AAAR) recently examined the case of In re Hitesh Gwalani (M/s Baba Supplier), addressing whether the appellant’s sale of used scrap materials would qualify under the Margin Scheme as defined in Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (CGST Rules, 2017). This ruling underscores the distinction between second-hand goods and scrap in determining GST applicability and has implications for businesses dealing in similar materials. Case Background and Quest...