https://www.taxtmi.com/forum/issue?id=117239 Whether input tax credit on damaged raw materials must be reversed depends on whether the inputs are treated as lost/destroyed and unavailable for business use under Section 17(5)(h), in which case credit on the damaged portion must be disallowed or reversed, or whether the damaged goods were sold as saleable goods (including as scrap) with GST charged, in which case credit may remain available. en-us Sun, 23 May 2021 11:54:27 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117239 Whether input tax credit on damaged raw materials must be reversed depends on whether the inputs are treated as lost/destroyed and unavailable for business use under Section 17(5)(h), in which case credit on the damaged portion must be disallowed or reversed, or whether the damaged goods were sold as saleable goods (including as scrap) with GST charged, in which case credit may remain available. Discussion-Forum GST Sun, 23 May 2021 11:54:27 +0530 https://www.taxtmi.com/forum/issue?id=117239