29 January 2020
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)
29 January 2020
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
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