GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

In re CMS  Info Systems Limited (AAR Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”1 by M/s. CMS Info Systems Limited, the applicant, seeking an advance ruling in respect of the applicability of GST on: 1. Whether supply of such motor vehicles as scrap after its usage can he treated as ‘supply’ in the course or furtherance of business and whether such transaction would attract GST? If yes, pl...