ITC on Works Contract’ of Construction of ‘Integrated Factory Premises’

In re Coral Manufacturing Works India Private Limited (GST AAR Tamilnadu) The applicant claims the Input Tax Credit of the GST paid on the Steel, cement and other consumables used in proportion to the additional reinforcements. From the submissions, it is seen that the applicant has procured composite supply of works contract of increased foundation and structural support laid from the Subground level and added to the walls of the building, to strengthen the load bearing capacity. The applicant claims that as the side walls/factory foundations are strengthened for the bearing of the load of &#...