ITC Eligibility on Structural Support for Overhead Crane & Integrated Factory Building

In re Coral Manufacturing Works India Private Limited (GST AAAR Tamilnadu)

The GST AAAR Tamilnadu has recently delivered a ruling on a significant topic concerning the Input Tax Credit (ITC) in relation to structural support erected for overhead cranes within an ‘Integrated Factory’ building. The appeal case presented by Coral Manufacturing Works India Private Limited sought to clarify whether the ITC benefit was applicable in this context, challenging the existing orders of the Advance Ruling Authority, Tamil Na

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