Input Tax Credit for Machinery Foundation and Structural Supports

In re Colourband Dyestuff P Ltd (GST AAR Gujarat)

Colourband Dyestuff P Ltd, a dye manufacturing company, has filed an application seeking an advance ruling on the eligibility of input tax credit (ITC) for the works contract services and materials used for the foundation and structural supports of their machinery. The applicant argues that the foundation and supports should be considered as part of the plant and machinery, which qualifies for ITC. The authority has considered the applicant’s submissions, along with relevant provisions of the CGST

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