No GST input available on civil structures used as structural support forplant and machinery : AAR

No GST input available on civil structures used as structural support forplant and machinery : AAR . Andhra Pradesh Authority of Advance Rul

CA Deepak Gupta

Nov 10, 2018

Last update on Nov 10, 2018

No GST input available on civil structures used as structural support forplant and machinery : AAR. Andhra Pradesh Authority of Advance Ruling in matter of Maruti Ispat & Energy Private Limited.

No GST input available on civil structures used as structural support forplant and machinery : AAR

Below is the relevant extract of ruling

RULING

1) Whether we are eligible to take GST input on Goods which are used for installation (Foundation) of plant and machinery 2) Whether we are eligible to take GST input services which are used for installation (Foundation) of plant and machinery 3) Whether we are eligible to take GST input on goods which are used for protection ( by creating sheds ) for plant and machinery 4) Whether we are eligible to take GST inputs on services which are used for protection ( by creating shed) for plant and machinery Ruling : As per the material on record and photographic evidences of the applicant, on which sought for clarification does not fall under the ambit of explanation to the proviso to the Section 17(5) of CGST / APGST Act, 2017. Hence, the applicant is not entitled to claim the input tax credit on the goods and services.

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CA Deepak Gupta

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CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.