Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.

Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.Case-LawsGSTAdvance ruling maintainability and ITC eligibility are considered for construction of foundations and structural su

Input Tax Credit: foundation and structural supports can be plant and machinery, but no ruling where work was already completed.
Case-Laws
GST
Advance ruling maintainability and ITC eligibility are considered for construction of foundations and structural supports for heavy machinery. The Explanation to section 17 treats foundation and structural supports as part of ''plant and machinery'' (excluding land, buildings and similar civil structures), making them potentially eligible for ITC

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