ITC not available on Air Conditioning and Cooling System by applying the Test of Permanency
Last updated: 23 August 2021
Court :
Gujarat Authority of Advance Ruling
Brief :
In M/s. Wago Private Limited, [Advance Ruling No. GUJ/GAAR/R/33/2021dated July 30, 2021], M/s. Wago Private Limited ('the Applicant') in process of establishing new factory has sought an Advance Ruling on applicability of Input Tax Credit ('ITC') on various assets for their installation and commission in the factory under provisions of Section 16 and 17 of the Central Goods and Services Act, 2017 ('CGST Act').
Citation :
Advance Ruling No. GUJ/GAAR/R/33/2021dated July 30, 2021
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Bimal Jain
Published in GST
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