Gst on capigal goods supply by doctor

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CA Maulik Bagdai (Querist)
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21 January 2019 A doctor is providing health care service which is exempt in GST. So, he is not registered under GST. Now he sales / disposes off a machinery / instrument / laptop at a nominal value.

Now as per SCH II para 4(a) "where goods forming part of the assets of a business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person;"

So, whether doctor need to take registration and Pay GST on this supply? In again in next 2/3 years he is not going to sales / disposes off a machinery...

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Rajesh Kumar

Rajesh Kumar (Expert)
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22 January 2019 The transaction is not "in course of or in furtherance of business", and hence charging section is not attracted. No GST shall be payable.

CA Maulik Bagdai

CA Maulik Bagdai (Querist)
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22 January 2019 Then sir in case of Traders or Manufacturer, they have purchased a Laptop and taken ITC on the same. After two years they are selling the same to procure a new one.
Then GST payable on sale of Laptop or not?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 October 2021 Yes, it will be supply under GST. If liable to register, needs to pay GST.

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