Whether the GST margin money scheme can be adopted for antique second-hand goods ?
TRT-2025-1103
Issue Favourable to Tax Payer ?:- no
Held - There is nothing in rule 32 (5) which says that it is not applicable to valuable or precious objects or objects having antique value. It is .....
TRT-2025-1102
Issue Favourable to Tax Payer ?:- no
Held - Chapter IV of the CGST Rules, 2017 deals with the determination of value of supply and Rule 32(5) specificity deals value of taxable supply .....
