https://www.taxtmi.com/forum/issue?id=115529 Sale of second-hand plant and machinery across state borders attracts GST and triggers compulsory registration for the seller irrespective of turnover; transaction value should be determined by recognised depreciation or valuation methods, and absence of prior input tax credit on the capital goods (because the unit was unregistered) affects but does not eliminate current GST liability. en-us Mon, 14 Oct 2019 14:42:24 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115529 Sale of second-hand plant and machinery across state borders attracts GST and triggers compulsory registration for the seller irrespective of turnover; transaction value should be determined by recognised depreciation or valuation methods, and absence of prior input tax credit on the capital goods (because the unit was unregistered) affects but does not eliminate current GST liability. Discussion-Forum GST Mon, 14 Oct 2019 14:42:24 +0530 https://www.taxtmi.com/forum/issue?id=115529