Home GST ITC on WCS taken for construction on which machineries are fastened to earth by basis: AAR Solutions

ITC on WCS taken for construction on which machineries are fastened to earth by basis: AAR Solutions

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ITC on WCS taken for construction on which machineries are fastened to earth by basis: AAR Solutions

ITC on WCS taken for construction on which machineries are fastened to earth by basis: AAR Solutions

The applicant is engaged within the exercise of producing of dyes. The applicant procures intermediate as uncooked materials in crude type which is chemically processed & by way of HAG machineries ie Scorching Air Era, Liquid uncooked materials is being transformed into powder type which is named dyes i.e. completed product which is utilized to textile merchandise.

The applicant intends to arrange the manufacturing facility. For manufacturing Dyes, they require varied plant and equipment [for short – ‘P&M’], main being Sand Mill and spray dyer and HAG machine. These machines are required to be fastened on earth by basis or varied structural helps that are of MS metal/basis construction.

In view of the foregoing, the applicant has filed this utility looking for advance ruling on the under talked about questions:

Whether or not the applicant can avail ITC on:

[a] WCS taken for construction on which machineries are fastened to earth by basis and companies taken for organising plant ie MS metal construction together with roof which has been created primarily to guard machineries being supported by the mentioned basis.

[b] Metal [TMT bar] being procured by the applicant firm and used whereas taking works contract companies for making the mentioned basis to repair machineries to earth.

Ruling

(a) WCS taken for construction on which machineries are fastened to earth by basis and companies taken for organising plant i.e. MS metal construction is eligible topic to findings from para 19 onwards. ITC on the construction/shed, erected on the left aspect of the Sand mill and spray dryer and the ITC on the construction/shed [i.e. roof and its supports] will not be eligible. ITC in respect of basis and assist construction in respect of ETP and Transformer is blocked by way of Part 17(5) of the CGST Act, 2017.

(b) Metal [TMT bar] being procured by the applicant firm and used whereas taking works contract companies for making the mentioned basis to repair machineries to earth is eligible topic to findings recorded in para 19 onwards.

For Official Ruling Obtain PDF Given Beneath:

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