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RCM Credit_ Freight charges used in Civil work and Plant & Machinery

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..... RCM Credit_ Freight charges used in Civil work and Plant & Machinery
Query (Issue) Started By: - Prem Choudhary Dated:- 11-3-2019 Last Reply Date:- 12-3-2019 Goods and Services Tax - GST
Got 2 Replies
GST
Dear Expert Our Company are manufacturing Cement and having big infrastructure of Factory and Employee residential Colony. My query is related to GST amount paid under RCM on fright .....

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..... charges for transporting of Sand and stone chips etc are eligible for input tax credit in following Scenario:- 1. If the freight Charges is paid for transporting materials which are used in Civil work in factory premises ? 2. If the freight Charges is paid for transporting materials which are used in SILO (Stocking of Cement ) in factory premises ? 3. If the freight Charges is paid for transpo .....

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..... rting materials which are used in plant and Machinery installation ? 4. If the freight Charges is paid for transporting materials which are used in plant and Machinery installation and also in Colony Repair ? please advice Reply By KASTURI SETHI: The Reply: Query-wise my views are as under:- 1. Not admissible 2. Depends upon the usage of cement for what type of construction. 3. Allowed. 4. .....

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..... Allowed for installation of plant and machinery but not allowed for colony repair. Also go through the order AAR:- 2018 (18) G.S.T.L. 508 (A.A.R. - GST = 2018 (10) TMI 748 - AUTHORITY FOR ADVANCE RULING, ODISHA IN RE : NATIONAL ALUMINIUM COMPANY LTD. Reply By Ganeshan Kalyani: The Reply: Freight for transporting material for civil work in the factory is not eligible for credit .
Discussio .....

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..... n Forum - Knowledge Sharing .....

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