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ITC of GST restricted U/s. 17(5)(d) cannot be utilised
Case Law Details
- Case Name
- In re INOX Air Products Pvt Ltd. (GST AAAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re INOX Air Products Pvt. Ltd. (GST AAAR Tamilnadu)
The final issue to be seen is that whether the entire manufacturing plant is to be construed as a ‘Plant and machinery’. As discussed in para supra, the Act do not define the terms ‘Plant’, ‘Machinery’, though the provision under Section 17(3) (d) says,-
‘goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery)’
The Explanation gives what is ‘Plant and Machinery’ and has a means, inclusive and exclusive limbs....
