{"id":74762,"date":"2026-01-07T09:17:27","date_gmt":"2026-01-07T03:47:27","guid":{"rendered":""},"modified":"2026-01-07T09:17:27","modified_gmt":"2026-01-07T03:47:27","slug":"second-hand-motor-vehicle-dealers-u-r-32-5-margin-scheme-gst-on-margin-only-itc-allowed-for-repairs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74762","title":{"rendered":"Second-hand motor vehicle dealers u\/r 32(5) margin scheme: GST on margin only; ITC allowed for repairs"},"content":{"rendered":"<p>Second-hand motor vehicle dealers u\/r 32(5) margin scheme: GST on margin only; ITC allowed for repairs<br \/>Case-Laws<br \/>GST<br \/>Where a registered person trades in second-hand motor vehicles and does not avail ITC on the purchase of such vehicles, GST is payable only on the margin under Rule 32(5) read with N\/N 8\/2018-CT (Rate). The restriction on ITC applies only to tax paid on purchase of the used vehicles themselves; it does not bar ITC on other inward supplies used in the course or furtherance<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95817\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Second-hand motor vehicle dealers u\/r 32(5) margin scheme: GST on margin only; ITC allowed for repairsCase-LawsGSTWhere a registered person trades in second-hand motor vehicles and does not avail ITC on the purchase of such vehicles, GST is payable only o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74762","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74762"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74762\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}