This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITC eligible to the extent of machine foundation only
Case Law Details
- Case Name
- In re Vijayneha Polymers Private limited (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re Vijayneha Polymers Private limited (GST AAR Telangana)
ITC available on GST charged by contractor supplying service of works contract to extent of machine foundation
The Hon’ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit (ITC) can be availed on GST charged by contractor supplying service of works contract to extent of machine foundation as per Section 17(5)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act).
Facts:
M/s. Vijayane...






