ITC Allowed on Steel Supports for Cranes & HVAC, Denied on Civil Works: AAR Tamil Nadu

In re Shibaura Machine India Private Limited (GST AAR Tamilnadu) ITC on Structural Steel Supports for Cranes and HVAC Allowed, ITC on Civil & PEB Sheeting Blocked: AAR Tamil Nadu The Tamil Nadu Authority for Advance Ruling (AAR) delivered its ruling in the matter of In re Shibaura Machine India Private Limited, where the primary issue concerned the eligibility of input tax credit (ITC) on procurement of goods and services related to the construction of a new factory, particularly pre-engineered building (PEB) structural steel works. Facts and Issues The applicant, a manufacturer of injecti...