GST payable on Sale of second hand or used Paintings

In re Saffron Art Private Limited (GST AAR Maharashtra)

Question 1:- Classification of second hand or used ‘Paintings’ [Section 97(2) (a)]

Answer: – The ‘Paintings are classifiable under Heading 9701 of the GST Tariff.

Question 2:- Whether for determination of the liability to pay tax on the sale of second hand or used ‘Paintings’, the applicant can apply Rule 32(5) of CGST & MGST Rules, 20

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