Taxing ‘Second-Hand’ Goods under GST: Guidance from the ECJ

GST Law Times, (2018) Vol. 16 (September 2018)(pp. J149-J155, J161).

4 Pages Posted: 27 Oct 2018 Last revised: 18 Feb 2022

Date Written: September 27, 2018

Abstract

The Goods and Services Tax (‘GST’) regime has sought to replace the earlier indirect tax regime in a large measure. In the GST design an attempt has been made to incorporate international best-practices.

One such aspect is composition-scheme for business dealing in second-hand goods. While the GST provisions incorporate such scheme, there is not enough elaboration of its contours and a lone provision in the subordinate legislation in the sole repository of this scheme.

In this background it is only expedient to draw upon the international appreciation of the second-hand goods composition-scheme to cull out the nuances underlying such scheme.

A recent decision of the European Court of Justice exemplifies these aspects further and serves as an appropriate guidance to develop a framework for pragmatic appreciation of the scheme.

Keywords: Value Added Tax, Goods and Services Tax, GST, Second-Hand Goods

JEL Classification: H25, K34

Suggested Citation

Jain, Tarun, Taxing ‘Second-Hand’ Goods under GST: Guidance from the ECJ (September 27, 2018). GST Law Times, (2018) Vol. 16 (September 2018)(pp. J149-J155, J161)., Available at SSRN: https://ssrn.com/abstract=3260368

Tarun Jain (Contact Author)

Supreme Court of India ( email )

New Delhi
India

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