Waste and Scrap

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This topic contains 2 replies, has 2 voices, and was last updated by  gstkrk 3 months, 2 weeks ago.

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    XYZ is in the manufacture of Sweets and Namkeen. The waste generated while manufacturing these products are non – marketable and therefore is disposed of by dumping and destroying outside the factory without payment of GST. Are they required to proportionately reverse the ITC on common goods and services since no GST is paid on such waste?

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