Supply of Capital goods on which ITC has been claimed earlier [Section 18(6) of CGST Act]

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..... t equal to the input tax credit taken - 5% per at or part thereof, or The tax on the transaction value of such capital goods or plant and machinery determined under section 15. where refractory bricks, moulds and dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15. Manner .....

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..... e 44(6) of CGST Rules ] Where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1. [ Rule 44(6) of CGST Rules ] The amount determined shall form part of the output tax liability of the registered person and the details o .....

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