No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)/(d)
Case-Laws
GST
The AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equipment installed as part of a new factory. The installations were characterized as permanently affixed to immovable property and thus not “plant and machinery,” bringing the supply within the embargoes of s.17(5)(c) and, alternatively
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