ITC Eligibility for Construction Project: Central Air Conditioning Plant, Lift etc.

In re Varachha Co-op. Bank Ltd (GST AAAR Gujrat)

Introduction: In the legal case of Varachha Co-op. Bank Ltd. before the GST AAAR Gujarat, a pivotal query arises concerning the availability of Input Tax Credit (ITC) in the context of a construction project. The appellant has embarked on the construction of their new administrative office and seeks clarity regarding their ITC entitlement for various items, including the Central Air Conditioning Plant, Lift, Electrical Fittings (excluding those used in civil c

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