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    <title>Sale of Old Machinery on which Input Credit not taken earlier</title>
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    <description>Sale of a hospital&#039;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.</description>
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      <description>Sale of a hospital&#039;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.</description>
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