Supply of motor vehicles as scrap after its usage in business would attract GST: AAR (Maharashtra)

Disposal of scrap vehicles for consideration is a sale and section 7 explaining the expression ‘supply’ covers supply of such as sale or disposal made for a consideration. Section 7, further, says that the supply has to be in the course or furtherance of business. With regard to this, it is seen that the applicant is in the business of having a cash management network involving transportation of c…