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GST - Highlights / Catch Notes

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Input Tax Credit - works contract services - The Applicant is ...


Input Tax Credit Allowed for Repair Expenses on Factory Buildings if Not Capitalized in Accounts.

August 26, 2023

Case Laws     GST     AAR

Input Tax Credit - works contract services - The Applicant is entitled to ITC on the goods and services received towards repair of existing factory buildings (which were already capitalized) to the extent of non-capitalization of expenses in their accounts. - AAR

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