ITC on Goods & Services used for creating sheds & Foundation of Plant & Machinery : AAR clarify

By | November 9, 2018
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(Last Updated On: November 9, 2018)
  1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery?
  2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery?
  3. Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery?
  4. Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery?

Video Tutorial by CA Satbir Singh

Held

Civil Structure can not be treated as  structural support for plant and machinery . ITC cannot be claimed on civil structure u/s 17(5) of CGST Act.

 

Andhra Pradesh Authority of Advance Ruling

Maruti Ispat &Energy Private Limited

AAR/AP/14(GST)/2018, dt: 09.10.2018

Download Judgment Click here 

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tax deduction at source

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