How ITC can be claimed for Civil Work, Mechanical and Electrical Work of Building : AAR Clarify

By | October 22, 2018
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(Last Updated On: October 22, 2018)

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works ) can be treated as ‘admissible under the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)?”

Held

ITC can’t be claimed for equipments used for fire protection and water supply to garden. [ For Other Points refer Annexure in Judgment ]

Video Explanation by CA Satbir Singh

 

AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA

Nipro India Corporation (P.) Ltd., In re

B.V. BORHADE AND PANKAJ KUMAR, MEMBER

ORDER NO. GST-ARA-33/2018-19/B-41

MAY  28, 2018

 

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