17 June 2025
Dear Sir, I am a GSTPN Practitioner at Hubli Karnataka have the following quaries 1.Pre- fabricated Structure in the Food Processing Industry erected with nut bolt system claimed ITC under GST 2. Puff Panels are used in the manufacturing industry claimed ITC Under GST 3. Civil work for erection of ECRC (Ethylene controlled Ripening) for fruit ripening and for erection of plant & machinery claimed ITC other than civil work for construction of immovable property. Audit officer wants to our ITC Claim as Blocked Credit u/s 17(5) of GST ACT . Let me know, weather audit contention is right or wrong?. kindly enlighten to move and submit our write up. Thanking You, Satyanarayan H M GSTPN M 9880268296 mail ID satya93hm@gmail.com