Tag Archives: GUJARAT

ITC Admissible On Factory Tower Serving As Essential Structural Support For Plant And Machinery

By | June 16, 2026
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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

By | June 16, 2026
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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 »