{"id":74262,"date":"2025-10-30T08:22:06","date_gmt":"2025-10-30T02:52:06","guid":{"rendered":""},"modified":"2025-10-30T08:22:06","modified_gmt":"2025-10-30T02:52:06","slug":"advance-ruling-allows-input-tax-credit-on-capital-goods-and-services-for-transmission-works-subject-to-s-18-6-reversal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74262","title":{"rendered":"Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal"},"content":{"rendered":"<p>Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal<br \/>Case-Laws<br \/>GST<br \/>AAR holds that the applicant is entitled to claim input tax credit on capital goods and related services comprising underground cables, electrical equipment, supervision and installation services procured for transmission of electricity from a distribution utility&#39;s power station to the factory premises located outside the factory. The AAR accepted that <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93703\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversalCase-LawsGSTAAR holds that the applicant is entitled to claim input tax credit on capital goods and related services comprising undergr<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74262","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74262"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74262\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}