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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Blocked of input tax credit - The applicant is eligible to avail ...

Case Laws     GST

January 15, 2024

Blocked of input tax credit - The applicant is eligible to avail ITC on roof top solar system with installation & commissioning under the CGST/GGST Act - The roof top solar system with installation and commissioning constitute plant and machinery of the applicant and hence is not blocked ITC under section 17(5) of the CGST/GGST Act. - AAR

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