Input Tax Credit (ITC) applies even if goods are destroyed during testing; inputs used in manufacturing aren't considered destroyed.

Input Tax Credit (ITC) applies even if goods are destroyed during testing; inputs used in manufacturing aren't considered destroyed. https://www.taxtmi.com/highlights?id=47485 Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then in such a case the said inputs cannot be considered to have been destroyed. en-us Wed, 26 Jun 2019 08:20:59 +0530 Wed, 26 Jun 2019 08:20:59 +0530 TaxTMI RSS Generator Input Tax Credit (ITC) applies even if goods are destroyed during testing; inputs used in manufacturing aren't considered destroyed. https://www.taxtmi.com/highlights?id=47485 Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then in such a case the said inputs cannot be considered to have been destroyed. Highlights GST Wed, 26 Jun 2019 08:20:59 +0530 https://www.taxtmi.com/highlights?id=47485