Case Law Details
In re Subam Papers Private Limited (GST AAR Tamil Nadu)
In the dynamic landscape of Goods and Services Tax (GST) in India, businesses often find themselves navigating through complex regulations and interpretations. A recent incident involving Subam Papers Private Limited, a medium-sized manufacturer of packaging paper, underscores the intricate dance between tax compliance and business operations. This article delves into the full text of the order by the Authority for Advance Ruling (AAR), Tamil Nadu, regarding the company’s withdrawal of its application for an advance ruling on the eligibility of Input Tax Credit (ITC) on civil structures meant for machinery.
Background of the Case
Subam Papers Private Limited, based in Tirunelveli, Tamil Nadu, embarked on a journey of expansion and modernization. The project necessitated the installation and modernization of various machines, requiring essential civil structures such as columns, beams, and walls for efficient operation. The crux of their query to the GST AAR was whether ITC could be availed on materials used for these civil structures, which are typically ineligible for ITC under GST law.
Journey to the AAR
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