https://www.taxtmi.com/article/detailed?id=8861 Transfer of fixtures and fittings that cease to form part of business assets constitutes a supply of goods under Schedule II Entry 4(a) irrespective of monetary consideration where no input tax credit was availed; valuation for GST when no money is paid follows Section 15 and the prescribed rules, beginning with open market value, then value of like goods, then a book value uplift or, if necessary, the residual method. en-us Fri, 20 Dec 2019 10:20:32 +0530 Fri, 20 Dec 2019 10:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8861 Transfer of fixtures and fittings that cease to form part of business assets constitutes a supply of goods under Schedule II Entry 4(a) irrespective of monetary consideration where no input tax credit was availed; valuation for GST when no money is paid follows Section 15 and the prescribed rules, beginning with open market value, then value of like goods, then a book value uplift or, if necessary, the residual method. Articles Goods and Services Tax - GST Fri, 20 Dec 2019 10:20:32 +0530 https://www.taxtmi.com/article/detailed?id=8861