GST on buy back ups

supplier supply UPS to customer with old UPS is gst applicable on old buy back UPS
ex new UPS 50000
buy back UPS 25000
gst is applicable on total 75000 or 25000
if it's applicable on total value what rate should charge
Replies (1)
Take gst credit on new ups and raise invoice against 25 as well pay gst on 25k.

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