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

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