ITC is eligible on input used for construction of foundation of machinery


Last updated: 31 August 2023

Court :
AAR, Rajasthan

Brief :
The AAR, Rajasthan, in M/s. Uvee Glass Private Limited [Advance Ruling No: RAJ/AAR/2023-24/05 dated June 30, 2023] held that, Input Tax Credit ("ITC") of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of taxable goods is allowed.

Citation :
Advance Ruling No: RAJ/AAR/2023-24/05 dated June 30, 2023

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Bimal Jain
Published in GST
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