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Personal used for composite dealer

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(Querist)
03 April 2021 A jewellery business composite scheme dealer Rs:1 lacs gold material transfer to capital account) personal used purposes).
Question:
Personal used Rs:1 lacs gold value gst and it applicable.
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
28 September 2021 For Composition dealer, no effect in GST. Debit to capital account.

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