ITC eligibility on wires/cables & equipment for electricity transmission

In re Elixir Industries Private Limited (GST AAR Gujarat)

In a recent ruling by the Authority for Advance Ruling (AAR) Gujarat, Elixir Industries Pvt. Ltd. sought clarity on whether they could claim Input Tax Credit (ITC) on capital goods like wires, cables, and electrical equipment used to transmit electricity to their factory premises. This article delves into the specifics of the ruling and its implications.

Elixir Industries, an 100% Export Oriented Unit (EOU), required a substantial power connection from Gujarat Energy Transmission Corporation Ltd. (GETCO). They opted t

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