ITC eligibility on Capital Goods if sale

This discussion clarifies the Goods and Services Tax (GST) implications when selling capital goods, even if Input Tax Credit (ITC) was previously availed. It confirms that GST is applicable on the full sale value of the machinery, regardless of whether ITC was claimed or if the machinery was used. No ITC reversal is required; instead, GST will be charged on the entire consideration received from the sale.