Bricks Klin

Schedule II, Clause 4(a) applies to both stock and fixed assets, but only when they permanently leave the business.

Internal consumption of manufactured bricks to repair your own kiln is not a supply under GST because the goods remain within the business.

Tax Action: No GST needs to be paid on this internal use. However, if the repair expenses are capitalized, the ITC on the raw materials used to make those bricks must be reversed under Section 17(5)(d). If the repairs are booked as a revenue expense in the P&L account, no ITC reversal is required.