ITC Denied on Electrical Works for Factory Expansion as Immovable Property: AAAR TN

In re Shibaura Machine India Private Limited (GST AAAR Tamilnadu) The ruling pronounced by the AAR in Advance Ruling No.32 / ARA/ 2025 dated 18.08.2025 is upheld and accordingly, the appeal filed by the Appellant is dismissed. The Appellate Authority for Advance Ruling, Tamil Nadu examined the eligibility of Input Tax Credit (ITC) on electrical works carried out for expansion of a manufacturing factory. The appellant had entered into a separate contract for supply, installation, testing, and commissioning of electrical works for a new factory building adjacent to its existing facility. The sco...