Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]

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Full Text of the Document

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.... credit taken - 5% per at or part thereof, or * The tax on the transaction value of such capital goods or plant and machinery determined under section 15. * where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15. * Manner of reversal of credit under special circumsta....