GST under RCM on purchasing Scrap/Used vehicles by Composition Dealer

In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat)

1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis.  There is no RCM tax liability for purchase of Scrap/Used vehicles from unregistered dealers.

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