GST implications on goods damaged in fire

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A GST-registered manufacturer experienced a fire that damaged raw materials, semi-finished goods, and finished products. These unusable goods need to be destroyed. Under GST provisions, the Input Tax Credit (ITC) claimed on these damaged goods must be reversed. This applies to all categories of goods affected by the fire.

Kaustubh Ram Karandikar

Kaustubh Ram Karandikar (Querist)
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16 February 2020 XYZ is a manufacturer and is registered with GST. Fire broke out ay his manufacturing unit and the 1) Raw Material, 2) Semi – finished Goods and 3) Finished goods got damaged in the fire. These goods now they want to destroy being unusable. What is the action to be taken against each item as per GST provisions?