Tvl. Paranthaman Engineering Works (Prop: Ponnusamy Thangaraj) ., In re
Date: January 11, 2026
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Suseel Kumar, Thiyagarajan
Subject Matter
Sale of Used Car by Non-Dealer Taxable on Full Value, Not Margin
Summary
The Authority for Advance Ruling dismissed the applicant's request to pay GST on the profit margin from the sale of a used car. The ruling clarified that the benefit of valuation based on margin is exclusively available to persons 'dealing in buying…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act,…