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, 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...