https://www.taxtmi.com/forum/issue?id=120404 Disposal of capital goods on which input tax credit including Compensation Cess was availed requires recalculation and reversal of ineligible credit under the CGST reversal framework; both the capital-goods disposal formula and the periodic allocation methodology must be applied where relevant, and taxpayers may compute reversals under both approaches and adopt the more favourable figure. Where cess credit was claimed, cess consequences at the time of sale remain pertinent despite administrative exemptions for certain used vehicles. en-us Fri, 29 Aug 2025 13:56:54 +0530 Sun, 31 Aug 2025 14:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120404 Disposal of capital goods on which input tax credit including Compensation Cess was availed requires recalculation and reversal of ineligible credit under the CGST reversal framework; both the capital-goods disposal formula and the periodic allocation methodology must be applied where relevant, and taxpayers may compute reversals under both approaches and adopt the more favourable figure. Where cess credit was claimed, cess consequences at the time of sale remain pertinent despite administrative exemptions for certain used vehicles. Discussion-Forum GST Fri, 29 Aug 2025 13:56:54 +0530 https://www.taxtmi.com/forum/issue?id=120404