What is the difference between schedule 1, entry 1 and schedule 2, entry 4a?

What is the difference between schedule 1, entry 1 and schedule 2, entry 4a?

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Schedule-I, Entry 1 says even if permanent transfer or disposal of business assets made without consideration is treated as Supply where input tax credit has been availed on such assets. where as Schedule-II entry no. 4(a), such assets disposed off with or without consideration would amount to supply.

Answered on June 8, 2017.
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Gen GST