Section 18(6) in Tripura State Goods and Services Tax Act, 2017
(6)In case of supply of capital goods or plant or machinery on which input tax credit has been taken the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery determined under section 15 which ever is higher:Provided that where refractory bricks, moulds and dies, jigs and fixtures are supplies as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15.
