https://www.taxtmi.com/caselaws?id=360085 The disposal of used cash-carry vans as scrap was treated as a sale of goods for consideration and therefore a supply in the course or furtherance of business. The vans had been acquired for business use, and their disposal when no longer usable was considered incidental or ancillary to the applicant's cash management business. The argument that GST could not apply because input tax credit had not been availed was rejected, since the deeming rule in Schedule I governs supplies without consideration and did not displace a taxable supply for consideration. GST was therefore attracted, although the applicable rate could not be determined on the material before the AAR. en-us Mon, 19 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360085 The disposal of used cash-carry vans as scrap was treated as a sale of goods for consideration and therefore a supply in the course or furtherance of business. The vans had been acquired for business use, and their disposal when no longer usable was considered incidental or ancillary to the applicant's cash management business. The argument that GST could not apply because input tax credit had not been availed was rejected, since the deeming rule in Schedule I governs supplies without consideration and did not displace a taxable supply for consideration. GST was therefore attracted, although the applicable rate could not be determined on the material before the AAR. Case-Laws GST Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360085