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GST AAR: ITC Not Allowed on Firefighting & Public Health Systems
Case Law Details
- Case Name
- In re Shibaura Machine India Private Limited (GST AAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Shibaura Machine India Private Limited (GST AAR Tamil Nadu)
Shibaura Machine India Private Limited (hereinafter “the applicant”) approached the Tamil Nadu Authority for Advance Ruling (AAR) seeking clarity on whether the Input Tax Credit (ITC) under GST could be claimed for the supply, installation, testing, and commissioning of Firefighting Systems (FFS) and Public Health Engineering (PHE) equipment at its newly constructed factory. The applicant manufactures injection moulding machinery and accessories and had undertaken a factory expansion project, incurring cap...





