TaxTMI 
TaxTMI 
TaxTMI 
Well we are distributer of few company and received expire and damage goods from shopkeeper and company represntative comes and check it and destory it at our place there after from co. we recived a consolidate amount mail and agaist it we issue GST invoice to co with 18% GST under SAC code 9985 under REIMBURSEMENT OF DAMAGE GOODS and stock qty will be less from my stock i want to ask this practise is right or wrong in GST please suggest me if wrong then whats the solution.
regarding expierd and damage goods
Manish Goel
Correct GST Classification for Destroyed Goods: Use HSN Code 9997, Maintain 18% Tax Rate for Returns. A distributor inquired about the correct GST practice for handling expired and damaged goods returned by shopkeepers, which are then destroyed by a company representative. The distributor issues a GST invoice with 18% tax under SAC code 9985 for reimbursement. A respondent clarified that the correct classification should be under HSN Code 9997, with the tax rate being accurate. They referenced specific legal notifications and the CGST Act for further guidance. (AI Summary)
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