Case Law Details
Case Name : In re The Varachha Co Op Bank Ltd (GST AAR Gujarat)
Related Assessment Year :
Courts :
AAR Gujarat Advance Rulings
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In re The Varachha Co Op Bank Ltd (GST AAR Gujarat)
Q. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following:
(i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery)
(ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets)
(iii) Lift (Classified & Grouped under Plant & Machinery)
(iv) Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely Electrical Fittings)
(v) R...
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Very nice analysis and ruling .