No ITC Admissible for Construction-Related Supplies & Services for Factory Building

In re HMSU Rollers (India) Pvt. Ltd. (GST AAR Gujarat) Factory Building Structure Not ‘Plant and Machinery’, Input Tax Credit Denied: Gujarat GST Authority Ahmedabad: In a recent ruling with implications for manufacturers undertaking factory expansion, the Gujarat Authority for Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not admissible on the goods and services used for constructing an integrated factory building, including a Pre-Engineered Building (PEB) structure designed to support an overhead crane. The authority classified such construction as immovable proper...