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GST" target="_blank" rel="noopener noreferrer">https://www.taxwink.com/service/gst-registration-regular">GST on second hand Goods- Margin Scheme- Taxwink After the introduction of GST, one of the most complicated issues before the authorities was “Tax implication on sale of used or second-hand goods”. The Government took note of the issue timely and brought necessary changes in GST laws by simplifying the provisions related to second-hand goods. The Government introduced a “Margin Scheme” under GST for those taxpayers who are dealing in second-hand or used goods.