Construction company purchased oxygen concentrater , whether itc is available or not ?

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Good afternoon sir
Sir construction company purchased oxygen concentrater , whether itc is available or not ?
Replies (3)
Is it's used for business purposes ?
For which purpose in construction industry.
For health

Dear Mr. Nisar this can be claimed as nexus to business can be proved. Such plant/machinery does not form part of Sec 17(5) of CGST Act in my view. Where it is not for business, rather is for personal consumption then ITC could be said to be ineligible.  


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