No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery

In re VBC Associates (GST AAR Tamilnadu) No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery The AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled that the assessee is not eligible to claim Input Tax Credit (“ITC”), as per Section 17(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with Rule 43(a) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) on the goods/services used for installation of Solar Power Panels, which are considered a...