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In this video, we'll explore the detailed process of calculating Goods and Services Tax (GST) on the sale of used vehicles by a GST-registered business firm. Using the official government notification (No. 08/2018 - dated January 25, 2018), we explain how GST rates are applied to various types of used vehicles, including petrol, diesel, and SUVs, and the specific calculations based on engine capacity, length, and other factors. We'll cover scenarios where depreciation under the Income Tax Act is involved and explain exceptions where the margin might be negative. You'll learn the key exemptions, conditions for claiming input tax credits, and how these factors impact the final GST calculation. This guide will be valuable for business owners, accountants, and anyone interested in understanding the GST implications of selling used vehicles. #GST #UsedVehicles #Business #Taxation #GSTCalculation #CGST #Depreciation #TaxExemption