AAR Rajasthan Refused Advance Ruling as Construction Was Already Completed

In re CPL Pharmaceuticals Private Limited (GST AAR Rajasthan) The Authority for Advance Ruling, Rajasthan examined an application concerning eligibility of input tax credit (ITC) on works contract services used for construction of foundation and structural support for plant and machinery installed in a factory manufacturing lyophilized injectable drugs. The applicant had set up a new manufacturing plant in Rajasthan and engaged a contractor for extensive civil, RCC, structural steel and allied works required to install heavy pharmaceutical machinery. GST was paid by the contractor under constr...