https://www.taxtmi.com/forum/issue?id=120642 Sale of a machine by a registered person is a taxable outward supply and attracts GST on the sale consideration; lack of registration at acquisition or non claiming of ITC does not exempt the sale. The ITC reversal rule applies only where ITC was availed on capital goods and is not triggered if no ITC was taken. Disposals without consideration and particular factual contexts (scrap, secondhand trading, related party transfers) may alter applicability, but the basic obligation is output tax on transaction value. en-us Wed, 10 Dec 2025 22:34:58 +0530 Sun, 14 Dec 2025 12:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120642 Sale of a machine by a registered person is a taxable outward supply and attracts GST on the sale consideration; lack of registration at acquisition or non claiming of ITC does not exempt the sale. The ITC reversal rule applies only where ITC was availed on capital goods and is not triggered if no ITC was taken. Disposals without consideration and particular factual contexts (scrap, secondhand trading, related party transfers) may alter applicability, but the basic obligation is output tax on transaction value. Discussion-Forum GST Wed, 10 Dec 2025 22:34:58 +0530 https://www.taxtmi.com/forum/issue?id=120642