TMI BlogInput Tax Credit Available for Capital Goods: Renewable Energy Devices, Boilers, Spare Parts Qualify Under VAT & Sales Tax Rules.Input tax Credit - capital goods - The renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers are integral parts or integral apparatus or accessories in the manufacturing process and therefore, it should be construed as “capital goods”. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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