12 GST Liability on Sale of Used Motor Vehicles by an Unregistered Individual: Facts of the matter: Mr. M.C. Prasanth, Kerala, proposed to sell a used motor vehicle that had been purchased and used for personal purposes. The applicant sought an advance ruling from the Kerala Authority for Advance Ruling regarding whether GST would be applicable on sale of the old/used vehicle and whether such transaction would amount to “supply” under Section 7 of the CGST Act. The applicant contended that the vehicle was a personal asset and not part of any business activity. Observations by the Authority: The Kerala AAR observed that GST is leviable only on supplies made in the course or furtherance of business as defined under Section 7 of the CGST Act. The Authority noted that the applicant was not engaged in the business of buying and selling motor vehicles and the vehicle in questio.......