26 January 2018
Once you have taken registration Of GST Than you are liable to charge GST on sale of capital goods. Individual (unregistered) selling to Registered, attracts payment of GST on Reverse Charge Mechanism under Sec 9(4) of CGST Act. section mandates that tax on supply of taxable goods (vehicle in this case) by an unregistered supplier (an individual in this case) to a registered person (the Second Hand Vehicle Dealer in this case) will be paid by the registered person (the Dealer in this case) under reverse charge mechanism.