Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)

Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)Case-LawsGSTAAR holds that the dispute concerns a composite works contract for supply, installation, t

Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)
Case-Laws
GST
AAR holds that the dispute concerns a composite works contract for supply, installation, testing and commissioning of electrical installations for a new factory. The installations are integral to and assimilated into immovable property and cannot be treated as discrete machinery or plant. Consequently, GST paid on the wor

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