https://www.taxtmi.com/forum/issue?id=120880 Sale of capital goods, including a machine sold as scrap, attracts GST on the transaction value as a taxable supply regardless of whether input tax credit was availed at the time of purchase. The fact that the capital goods were originally used for exempted goods does not alter the taxability of the subsequent sale. Where the asset remains within the permissible credit period, eligible input tax credit may be available for the balance useful life. en-us Tue, 21 Apr 2026 16:50:00 +0530 Thu, 30 Apr 2026 18:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120880 Sale of capital goods, including a machine sold as scrap, attracts GST on the transaction value as a taxable supply regardless of whether input tax credit was availed at the time of purchase. The fact that the capital goods were originally used for exempted goods does not alter the taxability of the subsequent sale. Where the asset remains within the permissible credit period, eligible input tax credit may be available for the balance useful life. Discussion-Forum GST Tue, 21 Apr 2026 16:50:00 +0530 https://www.taxtmi.com/forum/issue?id=120880