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Admissibility of ITC on Central AC Plant, Lift, New Locker Cabinet installed during Construction of New office
Case Law Details
- Case Name
- In re The Varachha Co Op Bank Ltd (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re The Varachha Co Op Bank Ltd (GST AAR Gujarat)
Q. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following:
(i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery)
(ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets)
(iii) Lift (Classified & Grouped under Plant & Machinery)
(iv) Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely Electrica...
Very nice analysis and ruling .