ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling

In re Wago Private Limited (GST AAAR Gujarat) The GST Appellate Authority for Advance Ruling (AAAR) of Gujarat recently made a significant ruling in the case of Wago Private Limited. This ruling focused on the eligibility of input tax credit (ITC) for expenses incurred on air conditioning and ventilation systems used in the establishment of a new factory. The ruling provides clarity on the application of Section 17(5) of the Central Goods and Services Tax (CGST) Act, 2017, and the Gujarat Goods and Services Tax (GGST) Act, 2017, particularly regarding works contract services and immovable prop...