Scrap Materials Excluded from Margin Scheme, Not Classified as Second-Hand Goods under GST: Rajasthan AAAR

In re Hitesh Gwalani (M/s Baba Supplier) (GST AAAR Rajasthan)

The Rajasthan Appellate Authority for Advance Ruling (GST AAAR) recently examined the case of In re Hitesh Gwalani (M/s Baba Supplier), addressing whether the appellant’s sale of used scrap materials would qualify under the Margin Scheme as defined in Ru

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