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    <title>GST implication on goods stored in warehouse under excise regime</title>
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    <description>GST is payable on clearance of goods stored under the excise warehousing regime on the actual sale price, including when that price is lower than purchase price, subject to explanation to GST authorities. Disposal of goods as scrap requires prior departmental permission and inspection; reversal of CENVAT credit is required on write off, and treatment of scrap disposals (credit reversal versus charging GST) depends on departmental approval.</description>
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