GST AAR: ITC Not Allowed on Electrical Works for Factory Expansion

In re Shibaura Machine India Private Limited (GST AAR Tamilnadu)

Background and Applicant’s Business

Shibaura Machine India Private Limited (the “applicant”) sought an advance ruling from the Tamil Nadu Authority for Advance Ruling (AAR) regarding the eligibility to claim Input Tax Credit (ITC) on GST paid for electrical works carried out for the expansion of its factory. The applicant is engaged in the manufacture of injection moulding machinery and accessories. To support business expansion, the company constructed a new factory adjacent to the exist

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