Disposal of passanger car that was bought before 1/4/2015

I get to know recently that the sale of passenger car that was bought before GST implementation is subject to GST 6%. May i know is this an amended DG decision or it is the rule since 1/4/2015 ? what is the GST tax law section i can refer for this situation?  Thank You

Asked on January 6, 2017 2017-01-06 03:24:25 Business (商家)
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Disposal of passenger car bought before 1/4/2015 subject to GST @ 6% (SR).
Disposal of Passenger car bought after 1/4/2015 is out of scope and not subjet to GST – OS.

If goods under the blocked input tax are later disposed of, they are to be treated as not a supply. In this case, the registered person is not liable to charge and account for GST on such transaction.

(You may refer to Customs website under GST Specific Guide  on Supply).

Answered on January 6, 2017. 2017-01-06 07:29:56
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