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2018 (11) TMI 448 - AAR - GSTInput tax credit - Goods which are used for installation (Foundation) of plant and machinery - input services which are used for installation (Foundation) of plant and machinery - goods which are used for protection (by creating sheds) for plant and machinery - services which are used for protection (by creating shed) for plant and machinery - Held that:- The argument of the applicant to treat civil structures as structural support for plant and machinery is not tenable. The civil structures under consideration is squarely falls other civil structures which is excluded as per the explanation to the proviso as stated above. Hence, this authority is of the opinion the claim of the applicant is not justifiable. Ruling:- As per the material on record and photographic evidences of the applicant, on which sought for clarification does not fall under the ambit of explanation to the proviso to the Section 17(5) of CGST/APGST Act,2017. The applicant is not entitled to claim the input tax credit on the goods and services.
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