Input Tax Credit (ITC) - we do not agree with the applicant’s ...

Case Laws GST

September 19, 2020

Input Tax Credit (ITC) - we do not agree with the applicant’s view that the land filling pit falls under plant and machinery. However, the discussion would be incomplete without deciding the question of Civil Structure, i.e. whether the land filling pit is a civil structure or not. - The Landfilling pit is not a plant and machinery but a civil structure. - AAR

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Input Tax Credit (ITC) - we do not agree with the applicant’s ...

Case Laws GST

September 19, 2020

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