https://www.taxtmi.com/forum/issue?id=114374 Whether transfer of a business motor vehicle without consideration is a taxable supply depends on whether Input Tax Credit was availed. Schedule I treats disposal as a supply only when ITC has been claimed; Schedule II is classification guidance. Because the taxpayer did not take ITC on the car, gifting it or taking it for personal use does not trigger the deemed-supply rule and GST is not leviable. en-us Tue, 04 Dec 2018 08:39:06 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114374 Whether transfer of a business motor vehicle without consideration is a taxable supply depends on whether Input Tax Credit was availed. Schedule I treats disposal as a supply only when ITC has been claimed; Schedule II is classification guidance. Because the taxpayer did not take ITC on the car, gifting it or taking it for personal use does not trigger the deemed-supply rule and GST is not leviable. Discussion-Forum GST Tue, 04 Dec 2018 08:39:06 +0530 https://www.taxtmi.com/forum/issue?id=114374