Scope of Supply —  For reasons as discussed in the body of the order, the questions are answered thus -

Question 1

Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess.

Answer 1.  The question is answered in the affirmative. As regards rate of GST and/or Compensation Cess, the details being inadequate, the applicant may refer to the Notification No. 1/2017-CentraI/State Tax (Rate) and Notification No. 1/2017Compensation Cess (Rate), as amended from time to time.

CMS Info Systems Limited In Re….. — [2018] 2 TAXLOK.COM 041 (AAR-Maharashtra)