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ITC AVAILABLE ON FIRE HYDRENT SYSTEM INSTALLED IN FACTORY

This query is : Resolved 

Dear Experts,

Whether ITC available on Fire Hydrant System installed in Factory premises. ?


YES AVAILABLE .........AS ITS FURTHERANCE OF BUSINESS.

since it is in furtherance of business, you can avail ITC

But in many Advance ruling comes against this, they said that this is not fall under Plant and Machinery hence ITC would be not avalable.

For your reference please refer advance rulling : In re Nipro India Corporation Private Limited (GST AAR Maharashtra)

AAR is given based on the facts placed before it.
The crucial point in above discussion is "IN FURTHERANCE OF BUSINESS" So long as you are able to convince that the fire hydrant system is installed for the FURTHERANCE of the business, you can avail ITC

Thanks for reply. Whether ITC on CIVIL work for foundation work in Fire Hydrant System available?

You need to prove that without Foundation work, the Fire hydrant system can NOT become functional.

Thanks for your valuable time.

you are most welcome
..

Whether ITC available on Puff Panel used in Factory Building?

no ITC on building Material............
capitalized with gst amount


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