https://www.taxtmi.com/forum/issue?id=117806 The supplier must compare the reversal of input tax credit attributable to unused life of capital goods with the GST on the transaction value of the goods sold as scrap and pay whichever is higher; relaxations in a proviso apply only to specified items, and recipients of scrap may claim input tax credit for GST charged. en-us Wed, 09 Feb 2022 09:09:30 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117806 The supplier must compare the reversal of input tax credit attributable to unused life of capital goods with the GST on the transaction value of the goods sold as scrap and pay whichever is higher; relaxations in a proviso apply only to specified items, and recipients of scrap may claim input tax credit for GST charged. Discussion-Forum GST Wed, 09 Feb 2022 09:09:30 +0530 https://www.taxtmi.com/forum/issue?id=117806