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HomeGSTITC Allowed On Support Structures As Essential For Machinery: AAR

ITC Allowed On Support Structures As Essential For Machinery: AAR

GST

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By Mariya Paliwala
AAR

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The Gujarat Authority for Advance Ruling (AAR) has held that Input Tax Credit (ITC) is admissible on input services used for construction of foundation and structural support for plant and machinery, where such structures are essential for the functioning of machinery used in manufacturing operations. The bench of Vishal Malani and  Sushma Vora has observed…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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