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GST payable on Sale of second hand or used Paintings
Case Law Details
- Case Name
- In re Saffron Art Private Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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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, 2017 ?
Answer: – Answered in the affirmative. The provisions of Rule 32(5) of CGST Rules will be applicable to applicant in respect of second hand i.e. used pa...
