AAR Gujarat Allowed ITC as Machinery Foundation Qualifies as Plant & Machinery

In re Cadila Pharmaceuticals Limited (AAR Gujarat) The Authority for Advance Ruling, Gujarat examined whether the applicant was eligible to avail input tax credit (ITC) on input services used for construction of foundation and structural support for plant and machinery installed within its factory, in terms of Section 17(5)(c) of the CGST Act, 2017. The applicant, a manufacturer of Active Pharmaceutical Ingredients (APIs), had set up a Solvent Recovery Plant (SRP) and a Mobile Effluent Treatment Plant (METP) to enhance operational efficiency and manage solvent recovery and wastewater treatment...