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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Blocking of Input Tax Credit - construction of their new ...

GST

October 12, 2023

Blocking of Input Tax Credit - construction of their new administrative office - Electrical fittings not for civil construction - Solar Plant - Fire Safety Extinguishers - Since these items become part of immovable property, benefit of ITC not available - AAAR

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  1. Depreciation on electrical fittings - "electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc. - AT

  2. Rate of depreciation - the electrical cables, fittings and other electrical works connected with windmill are single composite unit are eligible for depreciation at the...

  3. Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question...

  4. Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries...

  5. Depreciation on Electrical Fittings – 15% or 25% - once a particular depreciable asset enters the block it losses its identity and it is not possible to apply the new...

  6. Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or...

  7. Disallowance of depreciation on windmill deleted – civil structure and the electric fitting, equipments are part and parcel of the windmill and cannot be separated from...

  8. CENVAT Credit - inputs - pipeline fabrication work - EOU crane - electrical installation - earthing connection - insulation of acid plant etc. - the same cannot be...

  9. TDS u/s 194C - supply of plant and machinery of windmill, for civil/electrical works and erection and commission of windmill, is a composite work contract - No TDS - AT

  10. Input tax credit - Central Air Conditioning Plant, Classified & Grouped under Plant & Machinery - ITC is blocked under Section 17(5)(c) CGST Act for: Central Air...

 

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