AAAR TN Rejects ITC Claim: Firefighting & Sanitary Installations Not Eligible as ‘Plant & Machinery’

In re Shibaura Machine India Private Limited (GST AAAR Tamil Nadu) The Tamil Nadu Appellate Authority for Advance Ruling (AAAR) dismissed the appeal filed by a manufacturing company challenging the denial of Input Tax Credit (ITC) on GST paid for installation of firefighting systems and public health engineering (PHE) works undertaken as part of the expansion of its factory. The appellant had entered into a composite works contract for construction of a new factory, which included civil works, pre-engineered buildings, firefighting systems, and public health engineering systems such as sanitat...