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    GST

    Input Tax Credit - Steel, cement and other consumables -...

    Input Tax Credit Applies to Overhead Crane Materials; Structural Support Classified as Plant u/s 17 TNGST Act 2017.

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    GSTJuly 13, 2023Case LawsAAAR

    Input Tax Credit - Steel, cement and other consumables - overhead crane fixed in the factory premises - The integrated factory building per se is not to be categorized as plant and machinery. The overhead crane and its proportionate structural support would be categorized as plant and machinery as per the explanation to Section 17 of the TNGST Act, 2017. Such structural support would not fall under the category of blocked input tax credit. - AAAR

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