supply of goods on which itc not availed

Yes it's supply as per schedule 1.

thank you sir,
sir would there be any difference if the supply was for an consideration...(where itc was not been availed earlier)

Sorry for Above reply ... In Case of Vehicles: As per Notification 8/2018 CT (r) Vehicle of Vat Regime Sold in GST Regime : GST is applicable on Profit Margin (Sale-Puchase ) Vehicle Purchased & Sold in GST Regime : If ITC claim , then GST is on transaction Value If ITC is not claim , then GST is on Profit Margin (Sale - Purchase) GST Rate 12 % & 18% is applicable as per CC engine of vehicle mentioned in Notification. More then 1500 CC , leanth exceeding 4000 MM, GST is 18% Else ,.. 12% in case Furniture: Any fixed asset purchase in Vat regime (Except Vehicle) GST is to charge at transaction value (sale value) If capital goods purchase in GST period & No ITC being availed the as per schedule1 it will not consider as supply & no GST is applicable In Case vehicle :

In last line * As per schedule 1 it will not consider as supply & no GST is applicable.

ok no problem sir...thanks a lot

thank you and congratulations