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    <title>GST on Sale of Machinery where ITC has not been availed</title>
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    <description>Sale of used machinery by a taxable person is a taxable supply and attracts GST on the transaction value regardless of whether Input Tax Credit was availed at purchase or whether the purchaser can claim ITC. In practice, ineligibility or blocking of ITC due to exempt outward supplies can produce a practical double taxation effect across the supply chain, a structural concern noted in sectoral examples.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=118653</link>
      <description>Sale of used machinery by a taxable person is a taxable supply and attracts GST on the transaction value regardless of whether Input Tax Credit was availed at purchase or whether the purchaser can claim ITC. In practice, ineligibility or blocking of ITC due to exempt outward supplies can produce a practical double taxation effect across the supply chain, a structural concern noted in sectoral examples.</description>
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