https://www.taxtmi.com/forum/issue?id=120243 Disposal of ginning machinery after claiming input tax credit depends on its factual condition: if sold as a functioning unit it must be described as machinery with the corresponding HSN; if sold as scrap it must be described as scrap with the HSN for scrap and the applicable tax rate. Section 18(6) of the CGST Act and Rule 40(2) of the CGST Rules require HSN disclosure on tax invoices, so the seller must determine the correct classification and state the appropriate HSN and tax rate on the invoice. en-us Sat, 12 Jul 2025 13:04:12 +0530 Thu, 17 Jul 2025 04:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120243 Disposal of ginning machinery after claiming input tax credit depends on its factual condition: if sold as a functioning unit it must be described as machinery with the corresponding HSN; if sold as scrap it must be described as scrap with the HSN for scrap and the applicable tax rate. Section 18(6) of the CGST Act and Rule 40(2) of the CGST Rules require HSN disclosure on tax invoices, so the seller must determine the correct classification and state the appropriate HSN and tax rate on the invoice. Discussion-Forum GST Sat, 12 Jul 2025 13:04:12 +0530 https://www.taxtmi.com/forum/issue?id=120243