https://www.taxtmi.com/forum/issue?id=116633 Disposal of used plant and machinery is treated as a supply under GST and generally taxable; when the transaction value exceeds the statutory registration threshold the seller must register and charge tax at the HSN based rate. Non availment of input tax credit on acquisition affects invoicing and evidence requirements (bill of supply, original invoices, fixed asset register, CA certificate) but does not by itself negate taxability; some practitioners note a contrasting practical view reliant on documentary proof where goods manufactured are exempt. en-us Wed, 19 Aug 2020 20:21:40 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116633 Disposal of used plant and machinery is treated as a supply under GST and generally taxable; when the transaction value exceeds the statutory registration threshold the seller must register and charge tax at the HSN based rate. Non availment of input tax credit on acquisition affects invoicing and evidence requirements (bill of supply, original invoices, fixed asset register, CA certificate) but does not by itself negate taxability; some practitioners note a contrasting practical view reliant on documentary proof where goods manufactured are exempt. Discussion-Forum GST Wed, 19 Aug 2020 20:21:40 +0530 https://www.taxtmi.com/forum/issue?id=116633