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 »