Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machineryCase-LawsGSTElectrical installations and their components for factory expansion do not qualify as ‘plant and machinery’ under the Expl

Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
Case-Laws
GST
Electrical installations and their components for factory expansion do not qualify as 'plant and machinery' under the Explanation to Section 17(5) of the CGST Act because they are generic, serve multiple functions, and upon annexation become part of immovable property; consequence: input tax credit on GST paid for such electrical works is disallowed und

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