Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017Case-LawsGSTThe AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Sectio

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017
Case-Laws
GST
The AAR held that the rooftop solar power plant installed at the commercial premises qualifies as “plant and machinery” under the Explanation to Section 17(6) of the CGST Act, 2017, as it is fixed to earth by structural support. Consequently, the plant constitutes capital goods eligible for input tax credit (ITC) under Section 16(1), not barred by Sections 17(5)(c) or 17(5)(d). Sin

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