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ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower
Case Law Details
- Case Name
- In re NMDC Limited (GST AAAR Chhattisgarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Chhattisgarh, Advance Rulings
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In re NMDC Limited (GST AAAR Chhattisgarh)
In the instant case, Structures/towers meant for Lighting for Plant Road, Boundary Wall and Watch tower can in no way be related to the outward supply of goods. As per Section 2(83) of CGST Act, 2017 “outward supply” in relation to a taxable person, means supply of goods or services or both, whether by sale, transfer, barter, exchange, license, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business. Not acceding, but if assuming for the sake of discuss...
