ITC eligible to the extent of machine foundation only

In re Vijayneha Polymers Private limited (GST AAR Telangana) ITC available on GST charged by contractor supplying service of works contract to extent of machine foundation The Hon’ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit (ITC) can be availed on GST charged by contractor supplying service of works contract to extent of machine foundation as per Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act). Facts: M/s. Vijayaneha Polymers Pvt. ...