ITC Allowed on Inputs and Services for Concrete Tower Supporting Plant Machinery Under Section 17 CGST Act

ITC Allowed on Inputs and Services for Concrete Tower Supporting Plant Machinery Under Section 17 CGST ActCase-LawsGSTThe AAAR held that the appellant is entitled to avail ITC on inputs and input services used for constructing the concrete tower supportin

ITC Allowed on Inputs and Services for Concrete Tower Supporting Plant Machinery Under Section 17 CGST Act
Case-Laws
GST
The AAAR held that the appellant is entitled to avail ITC on inputs and input services used for constructing the concrete tower supporting and erecting VCV lines at its factory for manufacturing EHV cables. The concrete structure was deemed an essential foundation and structural support for plant and machinery, falling within the scope of the second explanation to sec

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