On 11.11.15 we purchased a vehicle for $19100.00 + GST … 1 to No.3. In cases where sale of old motor vehicles is made by a GST registered person, without doubt such a supply will be taxable under GST Law and such a person needs to pay GST at applicable rates. Copyright Clearmytax. 8/2018 Central Tax (Rate) dated 25.01.2018 the concessional GST rates as discussed by us above will be applied on the “Margin of the Supplier” which is to be calculated in the manner as mentioned in said Notification as given below: 1. The GST council has increased the cess rate on larger and mid-sized cars in India. GST Compliance Calendar for the month of February, 2021, Union Budget , 2021: Amendment in GST Act(s) – At a Glance, Union Budget 2021: Direct Tax Proposals at a glance, Changes in GST law applicable from January 1, 2021 we should know, Services subject to reverse charge mechanism under GST Law : At a glance, All about reverse charge mechanism (RCM) under GST, GSTR-9 Annual Return: 10 key points you should know, 15 points to be taken care while conducting GST Audit, Can we avail ITC of CGST and SGST of other State, where we are not registered, ITC on Hotel Accommodation/Stay services under GST, GST: Lift is immoveable property – No ITC can be availed: AAAR [Read Order], How to discharge reverse charge liability of earlier years now: Can ITC be availed thereon, All about GST under RCM on Legal Services provided by Advocates, Concept of Aggregate turnover and its impact on GST Registration, GST under Reverse Charge Mechanism on Renting of Motor Vehicles, All about Input Tax Credit on Motor Vehicles under GST Law, Less: Deprecation @ 7.50% (being eligible to 6 months deprecation being used for less than 180 days), No depreciation under Income tax for FY 2020-21 as sold in this year. GST rate which is levied and its ITC provisions depend on what type of passenger vehicle we purchase i.e. What is the rate of GST on sale of used motor vehicles/cars ? You should claim GST incurred on such purchases based on the Singapore dollar GST stated in the tax invoice. In such a case also, if sale price exceeds purchase price( which is next to possible), GST will be payable on above rates on such margin to supplier. As per Notification No. Apportioning GST. It may be noted here that the depreciated value here means as per the Income Tax Act. 3. However in cases where the dealer buys old vehicle from a registered person which charges GST on the sale, the dealer has two options either not to avail ITC and opt for special valuation Rule 32(5) , however in such cases such dealer will also not be able to avail ITC on any expenses incurred by him in minor processing / repairs to the Car. The following are some key instances where GST rate on vehicles is 12%: Vehicles that are driven by electric motors (including 2 and 3 wheel vehicles) It is also important to note here that in this case the concessional rates of GST on sale of old vehicles would not be applicable on the outward supplies by such car dealers and normal rate of GST would be applicable i.e. 4/2017-CT (Rate) dated 28-6-2017 amended vide Notification No. For example, you purchased a passenger vehicle from a GST registrant in Alberta for $60,000 and, at the time you brought the vehicle into BC, the depreciated purchase price of the vehicle was $40,000. Else such dealer can avail ITC and in such a case value of supply would be the actual selling price of the second hand car. In case under Illustration 1 , X Ltd had not availed depreciation as per Income Tax the margin of supplier would be Rs 2.50 lakhs ( selling price) minus Rs 5 lakhs (purchase price) which being negative will be regarded as NIL and thus no GST is payable as value of supply is NIL. ITC of GST for purchase of motor vehicles in business other than that of provider of goods and/or passenger transport service. There are rules concerning luxury car purchases, leased vehicles and purchasing second-hand. However in case a person was eligible to avail and has in fact availed input tax credit on motor vehicle which he is now selling, normal GST rate of 28% plus 17% / 20% / 22% towards Compensation Cess, as applicable need to be charged and paid on sale of such motor vehicle. I am purchasing a new vehicle. Yes, you are required to charge GST on the sale of your company vehicle even though you did not claim GST on the purchase of the vehicle. In such case we need to determine depreciated value as per Income Tax. As per Notification No. If you purchase a vehicle in a private sale or receive it as a gift in certain circumstances, you must pay PST on the purchase or gift. Under GST, any purchase of capital goods, or inputs or input services is eligible for Credit of Input Tax EXCEPT for those which has been stated in Section 17 (5) as ineligible for ITC. Ministry of Finance. 2.Transportation of passengers. 2. Car Dealers would be required to charge concessional rate of GST to the individual in whose name GST certificate is issued and stamp the invoice of all such cars purchased with GST concession with hologram symbol of To be registered as Adapted vehicle’. Let’s assume that your business purchases a new van on January 1. In such a case, such person needs to see whether upon including consideration for sale old car the turnover exceeds the threshold exemption limit. Note: SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. Purchasing a second-hand motor vehicle. GST is a tax on supply of goods or services. Copyright © TaxGuru. Such dealers can supply the goods as such or after minor processing which does not change the nature of such goods. Generally, when you buy a specified motor vehicle from a GST/HST registrant (for example, a dealership), the GST/HST applies on the sale. Here even though the sale of old car by an individual is for a consideration, it cannot be said to be in the course of furtherance of his business, and hence does not qualify to be a supply per se. X Ltd had bought a motor car on 05.11.2018 for Rs 5 lakhs. GST/HST on the sale of a specified motor vehicle by a GST/HST registrant. Such will be the cases where the car dealer buys old Car from individuals, which as discussed supra will not be subject to GST. Can a company pay gst at different rates for buses given on contract as staff buses (18 % with itc) and daily services (5 % with no itc), There is no such restriction. All rights reserved. Used car dealers pay taxes on the difference between the selling price and the buying price of a second-hand car. 17(5) (b) (iii) is not applicable. As in majority of cases ITC is blocked for motor vehicles and thus no question of it being availed . 36/2017-Central Tax (Rate), dated 13-10-2017, w.e.f. Smaller cars with petrol engines upto 1200 cc and diesel engines upto 1500 cc have not been changed as expected. Join our newsletter to stay updated on Taxation and Corporate Law. GST can’t be claimed on services and products sourced from overseas suppliers. GST being an ad valorem tax, in cases where GST is applicable on supply of old vehicles, we need to determine the value of supply, on which applicable GST rate shall be applied to find out the GST payable. (c) imparting training on driving, flying, navigating such motor vehicles or conveyances; In view of the above the input credit, for inward supply of vehicles and other expenses incurred in relation to such vehicles, shall not be deniable in following cases: 1. where the motor vehicles are used by the business entities referred here in above for transport of inputs, semi-finished goods, out-put and/or capital goods, plant, machinery, spares, stores and/or fuel, 2. If the person opts for 18% scheme, the ticket price shall increase and customers will not pay that amount. If exemption limit is breached then such person need to obtain GST registration and pay GST on supply of old car. 2-Wheeler/4-Wheeler/Bus etc. GST @ 18% (CGST + SGST or IGST) on Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm. The purchaser can claim ITC on Purchase of Motor Vehicles only if he engaged in any of the following business: 1.Supply of other vehicles or conveyances, vessels or aircraft. We are running a Rent a Cab Business ( Travels ) and we are registered partnership firm in GST You should use the Discounted Sale Price Scheme and charge GST on 50% of the selling price of the used vehicle. We purchase a CAR for our Co-Operative Society Member’s Use for Transportation Purpose? 2. Sub 4-metre cars ; Petrol engines less than 1.2l: This is the most popular car segment in India with cars such as Maruti Suzuki Dzire, Hyundai Grand i10, Toyota Etios Liva, Volkswagen Polo among others, that have been levied with a GST rate equal to 29%, a … The vehicle will be used approximately 60% for business use, and 40% for personal use, so the ITC is based on the capital cost allowance for the vehicle at the end of each year. In case of sale of used vehicles supplied by Government to unregistered person, respective department of Central Government, State Government, Union territory or a local authority should obtain GST registration and pay GST as per CBI&C circular No. Can I still claim the gat content on the vehicle if I have minimal income claimed for last month of financial year. Rule 32(5) of CGST Rules 2017 provides special valuation in case of persons dealing in buying and selling of second hand goods including used vehicles. Furthermore, for the purposes of the Luxury Car Tax Act, if an entity is not entitled to quote an … 1/2018 Compensation Cess (Rate) dated 25.01.2018. the purchase price over $30,000 for a passenger vehicle if you are renting the passenger vehicle, the limit is $800 per month 2a If you use the vehicle or aircraft in both commercial and non-commercial activities, only the part of the CCA attributable to the commercial activities can be used to calculate your ITCs. PST is generally payable at the time the vehicle is registered with your Autoplan Broker. can I take ITC of gst paid on purchase of crane? The. What is the maximum GST claimable by the purchaser? Will I be able to get Input Tax Credit on the GST paid on purchase of the Car. GST @ 18% (CGST + SGST or IGST) on Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. my all service are taxable. As sale of old car does not amount of supply, no GST thereon will be applicable irrespective of the fact whether such sale is being made to another unregistered individual or a registered person / car dealer. If someone is into the business of transport of passengers, and the person is into 5% scheme (i.e. However, If ITC is not claim , then GST is on Profit Margin (Sale – Purchase) For any questions, you may reach us at Discussion Forum. 02 April 2020 Yes, ITC can be availed as the person is engaged in supply where service of transport is an integral part of contract for supply of goods. If no input tax credit (ITC) has been availed on the purchase of such old vehicles, then GST may be paid by such dealer, only on the differential amount between the selling price and the purchase price (only purchase price, expenses incurred on minor processing will not be considered) and where such value is negative it will be ignored. Disclaimer:The article or blog or post (by whatever name) in this website is based on the writer’s personal views and interpretation of Act. GST and motor vehicles. 01/2017 Central Tax (Rate) up to 25/01/2018 and rates after 25/01/2018, which are reduced through the notification no. The term supply has been defined under Section 7 of the CGST Act,2017. Can we claim ITC on Capital goods in the Trading business of Used or Old Vehicles? If the cost of the vehicle is more than $300, you can claim the GST credit when you sell the vehicle, provided the sale of the vehicle by you is a taxable sale. The GST/HST rate to be used generally depends on several criteria such as the place of delivery and date of registration. ITC is not available where composition scheme is available. charge 5% and on ITC is available) then is there any way out to take ITC of GST paid on purchase of Buses? Buying from non-registered suppliers. Kindly advice me sir, I am.having a company I purchased d car on company name for company use can I get gst. It it does not exceed , then no GST would be payable. is this eligible for INPUT GST CREDIT or NOT ? sale of old car what is rate of tax for sale of old car? It may be noted here that above special procedure is applicable only in cases where no ITC has been availed by the second hand goods dealer. I am registered for Gst and have just started to trade again but will show no income for this financial year. Often, these types of errors are unintentional and simply overlooked. Further in such a situation you will also be able to avail input tax credit in regard to GST paid on Services of general insurance, servicing, repair and maintenance of said Truck. As per clause (a) of sub-section (1) of Section 7 , in order to constitute a supply the sale should be made by a person in the course of furtherance of business. within State supply (supplier and recipient in same State / UT) as in case of Inter-State supply of goods, registration becomes mandatory as per Section 24 irrespective of quantum of aggregate turnover and consequently payment of GST will be trigerred in such cases. She has authored many publications on GST and is into full time consultancy on GST to big corporates. 12. The credit is the … However SUVs would be subject to 22% cess on the value of supply over and above the general rate of GST of 28%. 08/2018 Central Tax (Rate). This requirement is still applicable even though you may have recorded the Singapore dollar value of the purchases in your own books at a rate of exchange different from that used by the supplier. She as a part of clearmytax.in heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all. If you purchase a second-hand motor vehicle from someone who is not registered for GST and you are purchasing the vehicle to sell or exchange it, you may be entitled to claim a GST credit. If you buy goods or services from an unregistered person, you won't be charged GST. However, the government has never considered this request fearing a loss in revenue. In case, the margin of the transaction is negative; dealers do not have to pay GST on the car. Example of a New Vehicle Purchase. Budget 2021: A new condition introduced to avail Input Tax Credit. GST on sale of old and used vehicle by an individual (not engaged in any business). 76/50/2018-GST dated 31-12-2018. are also used by a manufacturer or job worker or works contractor or trader for transport for goods or staff and workers. For instance, goods or services purchased through online companies such as MailChimp, iTunes, Facebook, or Google Apps are from overseas suppliers and cannot be claimed. Yes, the invoice has to be raised for selling capital goods with GST. To work out the cost including GST, you multiply the amount exclusive of GST by 1.1. The van cost $50,000 and your business paid cash for the van. In order to submit a comment to this post, please write this code along with your comment: 2f95ed3762ac0c01a6df54418b1cf57b. The Government had reduced the GST rate on old and used vehicles in cases where the input tax credit / CENVAT credit has not been availed in respect of the motor vehicles, vide Notification No. The consultants etc. make it compulsory to arrange transport for its staff only then itc is avilable for e.g in case of Genpact not in other cases please clarify, Provision bus service for staff or workers is not covered by Rent-a-cab service and hence the disallowance u/s. 8/2018 Central Tax (Rate) dated 25.01.2018 (similar notifications under other GST Act(s)), the Rate of GST applicable on sale of on old and used vehicle in such cases are as follows: 1. Note: Government also exempted the Cess applicable on sale of Used vehicle where input tax credit / Cenvat Credit has not been availed, vide  Notification No. In this article we shall deliberate upon the GST treatment on sale of old and used motor vehicles / cars under various situations. The input credit against such taxes and duty was not available, except under some specific instances, to the manufacturers, traders, works contractors, job-workers and the service providers others than … Prior to implementation of GST w.e.f. This will need to be recorded as an asset so that it appears on your financial statement. Now we have parched new Commercial vehicle seating capacity in 8 including driver. 1st July 2017 the Vehicle for transport of passengers and goods suffered excise duty and CST or VAT (referred to herein as “the taxes under Old regime”). Section 17 (5) of CGST Act provides for denial of the input credit on motor vehicles and other conveyances except when they are used, i) for making the following taxable supplies, namely:—, (a) further supply of such motor vehicles or conveyances ; or. However, if you delay registering the vehicle, you may be required to pay PST directly to the B.C. This lower rate was introduced at the 31 st GST Council Meeting held in December 2018. We provide high quality detailed written legal opinions on complex GST issues. Changes of GST rate over a period of time: GST rate in case of old and used car was same as applicable on new car up to 25/01/2018. 1/2018 Compensation Cess (Rate) dated 25.01.2018, Resolve your GST queries from national level experts on GST free of cost. It helps to eliminate the cascading effect of taxation. We are eligible to take ITC ? Following are rates as per notification no. Sale of old and used motor vehicles / cars is very common transaction undertaken by persons who are registered under GST law as well as individuals who are not engaged in any business, but sell their old car in order to purchase a new car. For some special supplies, such as secondhand goods, you may still be able to claim GST. Example: a self-employed person in British Columbia purchases a passenger vehicle in 2009 for $32,000 + 5% GST + 7% PST = $35,840. This calculator can help when you're making taxable sales only (that is, a sale that has 10 per cent GST in the price). Suppose in this case the selling price of Car was Rs 4 lakhs. 13-10-2017 in case of used vehicles, supplied by Central Government, State Government, Union territory or a local authority, the registered person receiving the supply is liable to pay tax under reverse charge. Accordingly the margin of supplier will be Rs 6875/- ( Rs 4,00,000/- minus Rs 3,93,125/- ) on which concessional rate of GST @ 18 % or 12% as the case be would be applicable. Exemptions for GST on Car. 2. Further income tax law requires computation of depreciation on block of assets , but for the purpose of computation of margin as above , the depreciated value should be determined for the specific vehicle which is being sold. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. Sir Vehicle Purchased & Sold in GST Regime : If ITC claim , then GST is on transaction Value . Purchase of Vehicle & GST Implications www.thetaxtalk - Since the GST law has came into force various notifications and amendment has been made on issue of old car sale. The motor vehicles (other than special purpose motor vehicles such as cranes etc.) As in the above case the depreciated value comes to Rs 3,93,125/- while the selling price is Rs 2,50,000/- thus the margin for supplier is negative Rs 1,43,125/- , which shall be ignored and the value of supply for levy of GST will be NIL in this case. FAQs on quarterly filing of GSTR-3B and monthly payment of tax (QRMP Scheme), GST E-invoicing: Answers to 10 FAQs you should know, FAQs on Aadhar Authentication while obtaining GST Registration, FAQs on Registration and login on GST e-invoice portal, FAQs on blocking and unblocking of e-way bill generation facility in EWB portal, FAQs on how to opt for Composition Scheme. Ans: Yes, ITC can be availed as credit of only passenger vehicle is blocked under Section 17(5). also use the motor vehicles for transport of their staff etc. A reduction in GST will lower the upfront cost of vehicles, thereby acting as the necessary push towards improving sales during the ongoing unprecedented sales slump in the automotive industry. This note is excludes the Motor vehicles used by the goods or passenger transporters. If the car exceeds this amount GST is payable on the balance above $59,136. 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