Case Law Details
In re Nipro India Corporation Private Limited (GST AAR Maharashtra)
Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails activities in the nature of Plumbing Works, Fire Protection Work, Air-Conditioning Works, etc and ‘Electrical Works’ entails activities in the nature of Sub station Work, D G Set Work, Lighting System Work, etc. A detailed break up of activities proposed to be undertaken in the nature of ‘Mechanical Works’ and ‘Electrical Works’
We find that only two sections of the GST Act being, Section 16- in respect of eligibility and conditions for taking input tax credit and Section 17 which provides for apportionment of credit and blocked credits would require reference in respect of the questions raised in the present application.
AAR has given ruling on 39 types of Cost incurred in Tabular Form after considering the details submitted by the applicant with respect to eligibility of ITC in respect of relevant portion of work.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
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