Reversal of ITC on capital goods

Ajay sharma (Student) (45 Points)

11 August 2021  
capital good damaged after fire in factory.

that asset was purchased two year before at rupees 200000 plus 36000 GST. ITC taken in the books.

value of capital goods is assessed after damage of capital good is 60000.

whether ITC on capital goods will be reversed.

please resolve the issue.