Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Input Tax Credit Is Admissible on Concrete Towers Functioning as Vital Structural Supports for Machinery Issue Whether Input Tax Credit (ITC) of GST paid on inputs and input services used to construct a 163-meter Vertical Continuous Vulcanization (VCV) tower is… Read More »
Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Input Tax Credit on Factory Land Lease Rentals Stays Completely Blocked Under GST Law Issue Whether Input Tax Credit (ITC) of GST paid on annual lease rentals for industrial land is available to an assessee when the land is used for… Read More »
GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 GST Authorities Can Lawfully Recover Crystallized Partnership Firm Dues From a Partner’s Personal Bank Account Under Section 79 Issue Whether the GST authorities can lawfully issue a garnishee recovery notice under Section 79(1)(c)(i) to attach the personal… Read More »
Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »
Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »
AAC Blocks Lacking High-Temperature Firing Process Do Not Qualify as Ceramics and Are Classifiable Under Heading 6810 Issue Whether Autoclaved Aerated Concrete (AAC) bricks/blocks manufactured for masonry are classifiable under Tariff Item 6904 10 00 as ceramic “building bricks” or under Heading 6810 as “articles of cement, concrete, or artificial stone” under the GST framework.… Read More »
ITC Admissible On Factory Tower Serving As Essential Structural Support For Plant And Machinery Issue Whether a 163-meter reinforced concrete tower (VCV Tower) constructed specifically to house and vertically align high-voltage cable manufacturing equipment qualifies as an exempt “foundation or structural support to plant and machinery” under Section 17(5), thereby making Input Tax Credit (ITC)… Read More »
ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas Issue Whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on the GST charged on annual lease rentals for land taken from the Government to construct its factory building. Whether such ITC on lease… Read More »