All Questions › Category: GST Compliances › ITC Reversal for scrap sales 0 Vote Up Vote Down Dipesh Mehta asked 7 years ago ITC Reversal for scrap sales Should we reverse ITC if we are selling expired material in scrap? Answer the question 1 Answers 0 Vote Up Vote Down Sakshi Virmani answered 5 years ago yes, ITC is required to be reversed. Certainly it will fall within the purview of section 17(5)(h) as goods have been disposed off.