Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works ) can be treated as ‘admissible under the Central Goods and Services Tax Act, 2017 (‘CGST Act, 2017’)?”
Held
ITC can’t be claimed for equipments used for fire protection and water supply to garden. [ For Other Points refer Annexure in Judgment ]
Video Explanation by CA Satbir Singh
AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA
Nipro India Corporation (P.) Ltd., In re
ORDER NO. GST-ARA-33/2018-19/B-41
MAY 28, 2018
Pingback: GST Input Tax Credit : Free Study Material - Tax Heal