Case Law Details
In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat)
Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, to understand the eligibility of Input Tax Credit (ITC) on the installation and commissioning of a roof-top solar system.
Background: Unique Welding Products Pvt. Ltd., a manufacturing and sales company of welding wires based in Anand, Gujarat, sought clarification on its eligibility for ITC under the Central Goods and Services Tax (CGST) Act, 2017. The company had recently installed a roof-top solar system with a capacity of 440 KW on its factory roof for captive power generation.
Key Points:
i. Business Operations: Unique Welding Products Pvt. Ltd. is engaged in the manufacturing and sale of welding wires. The company has a GST registration number and conducts its business by discharging GST at 18%.
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