Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)

Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)Case-LawsGSTAAR ruled ITC unavailable for goods and services used in increasing height of Tailing Dam for mining waste disposal. The dam, classified as immovab

Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)
Case-Laws
GST
AAR ruled ITC unavailable for goods and services used in increasing height of Tailing Dam for mining waste disposal. The dam, classified as immovable property and civil structure stretching several kilometers on natural foundation, does not qualify as “plant and machinery” under CGST Act Section 17(5)(c) and (d). The dam, serving merely as storage for mining waste, does not dir

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =