Sale of Old Machinery on which Input Credit not taken earlier

[ROHIT GOEL]

We are running a hospital, and we are selling an old MRI machine, no input credit was taken at the time of purchase as our services are not liable to any output tax.

My query is whether GST needs to be charged on Transaction value on Sale of old Machinery although we have already paid tax at the time of purchase without input tax credit?

AI Summary

GST on sale of hospital assets: transaction value taxable even if no input tax credit was claimed.
Sale of a hospital's old MRI machine is taxable where the disposal qualifies as a supply under GST; tax is payable on the transaction value or open market value even if no input tax credit was availed. While a charitable trust registered under the tax statute may benefit from certain exemptions, outward supply of assets on sale remains taxable unless specifically exempted.