https://www.taxtmi.com/forum/issue?id=117569 Reversal of input tax credit is not required when goods that became spoiled are sold as scrap. The statutory exceptions to credit retention do not expressly cover spoilage, and disposal by sale of scrap with tax charged is treated as use in the course or furtherance of business, thereby preserving input tax credit eligibility. en-us Thu, 14 Oct 2021 16:28:12 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117569 Reversal of input tax credit is not required when goods that became spoiled are sold as scrap. The statutory exceptions to credit retention do not expressly cover spoilage, and disposal by sale of scrap with tax charged is treated as use in the course or furtherance of business, thereby preserving input tax credit eligibility. Discussion-Forum GST Thu, 14 Oct 2021 16:28:12 +0530 https://www.taxtmi.com/forum/issue?id=117569