Capital goods purchase for exempted unit and sold out

[Vinod Maheswari]

I have purchase some capital goods by paying GST on it. As I am selling goods which are exempted under GST so I have not taken any input against this. I am registered in GST and paying GST of some taxable turnover.

After 3 years I have sold out this, Now my question is whether I have to charge GST on these capital goods, if yes then its not double taxation or can I availed input credit on the same now.

AI Summary

GST on resale of used capital goods: valuation and input credit windows determine recurring tax liability on disposal.
Whether GST applies on resale of capital goods originally used for exempt supplies without availing input credit, noting that tax liability on resale is the higher of tax on transaction value or tax computed after applying a prescribed reduction to the original tax; a reduced portion of the original tax may be taken as input if the conditions and temporal window for input recognition are met, while invoice-age restrictions and written down value accounting can prevent recoupment, and certain vehicle resale provisions treat sales above book value differently.