Question24: Facts/situation-. Government revenue department under court order doing Auction of confiscated various goods including motor vehicle. Approximately auction amount would be around 65 lakhs. (60 lakhs for vehicle and 5 lakhs for scrapped
Question-
1. Whether Govt. revenue dept. is liable for registration under gst.
2. Whether situation would have been differ if there is auction of only Motor vehicle.


Answer: On auctions proceeds whether of goods or vehicles, Government department is required to pay GST, as such registration under GST regime is compulsory. (Reply dt. 19/3/2018)