Court :
Gujarat AAR
Brief :
The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables and transmission equipment from the DISCOM substation to the factory premises, even if installed outside the factory premises, subject to the conditions in Section 16 and exceptions in Section 17(5) of the CGST Act.
Citation :
Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025
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