GST Margin Scheme for Second-Hand Goods: Rule 32(5) Valuation & Tax Calculation Guide
Comprehensive operational manual on the GST Margin Scheme under Rule 32(5) of CGST Rules for pre-owned cars, electronics, gold, and capital assets. Master positive margin valuation, zero tax on negative margins, ITC forfeiture, Notification No. 8/2018-CT(R) concessional slabs, and GSTR-3B reporting.

