GST on goods destroyed?

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Weather itc can claim on goods destroyed during production process?
Replies (5)

No , You can not  Claim  ITC  on Goods destroyed  as per  the section 17(5) (h) of the CGST act  2017  .  

In my opinion, S.17(5)(h) won't apply here as it says that Good lost/destroyed by way of gift or free sample and this is not the case here, it is normal production loss and used during the course of business, hence ITC should be available
No..as per sec 17(5) if it is not a normal loss
No.... ITC not available in this case. If already availed then it will be reversible.

NEED TO REVERSED 


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