Case Law Details
In re Indag Rubber Limited (GST AAAR Rajasthan)
Appeal has been rejected. The appellant has constructed specific civil structure i.e. building, rooms and roads on his own plot to lease out the same on rent. It was held that construction is on his own a/c and also not covers in the definitions of plant & machinery, therefore, ITC of inputs and input services are not available.
Read AAR Order No ITC of GST related to setting up of MRO facility for applicant
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, RAJASTHAN
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017.
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