https://www.taxtmi.com/forum/issue?id=120476 A composition-registered pharmacy that cannot claim Input Tax Credit must charge the prevailing reduced GST rate on all sales from the effective date, including existing stock; no ITC reversal or additional liability arises because ITC was never available under the composition scheme. en-us Sat, 20 Sep 2025 00:09:35 +0530 Sun, 21 Sep 2025 04:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120476 A composition-registered pharmacy that cannot claim Input Tax Credit must charge the prevailing reduced GST rate on all sales from the effective date, including existing stock; no ITC reversal or additional liability arises because ITC was never available under the composition scheme. Discussion-Forum GST Sat, 20 Sep 2025 00:09:35 +0530 https://www.taxtmi.com/forum/issue?id=120476