Gujarat GST AAAR Upholds ITC Eligibility for Power Line Capital Goods Installed Outside Factory

In re Assistant Commissioner, CGST and Central Excise, Division-VII, Bharuch, Vadodara-II Commissioner Vs. Elixir Industries Private Limited (GST AAAR Gujrat) ITC Admissible on Capital Goods Installed Outside Factory Premises The Gujarat AAAR In the matter of Elixir Industries Private Limited [Advance Ruling Appeal No. GUJ/GAAAR/APPEAL/2025/16, order dated September 22, 2025] held that Input Tax Credit (ITC) is admissible on capital goods such as wires, cables, and electrical equipment used for power transmission from the grid to the factory, even if installed outside factory premises and subs...