ITC Allowed on Foundation & structural support Work for Plant & Machinery

In re CPL Pharmaceuticals Private Limited (GST AAR Gujarat) The matter concerns an application for advance ruling on whether input tax credit (ITC) is available on input services used for construction of foundation and structural support for plant and machinery in an Active Pharmaceutical Ingredients (API) manufacturing facility. The applicant is engaged in manufacturing APIs and has established a new plant at Dahej, Gujarat. The manufacturing process involves multiple stages such as chemical reactions in reactors, distillation, crystallization, filtration, drying, milling, and packaging. Vari...