https://www.taxtmi.com/forum/issue?id=115300 Residential rental income exempt and unconnected with business does not require ITC reversal. Dividend receipts are actionable claims treated as non GST supply and do not require ITC reversal. Pension from an insurance pension scheme is treated as salary/pension and has no impact on ITC. Capital receipts from non business assets need further analysis; sale of a club membership is classified under SAC 999594 and requires separate GST reporting consideration. en-us Fri, 09 Aug 2019 16:26:04 +0530 Thu, 23 Jan 2025 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115300 Residential rental income exempt and unconnected with business does not require ITC reversal. Dividend receipts are actionable claims treated as non GST supply and do not require ITC reversal. Pension from an insurance pension scheme is treated as salary/pension and has no impact on ITC. Capital receipts from non business assets need further analysis; sale of a club membership is classified under SAC 999594 and requires separate GST reporting consideration. Discussion-Forum GST Fri, 09 Aug 2019 16:26:04 +0530 https://www.taxtmi.com/forum/issue?id=115300